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Financial gain (loss) (Tables) | 12 Months Ended
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Dec. 31, 2025
Financial Income (Loss) [Abstract] |
Disclosure of net financial income (loss) | The financial loss breaks down as follows:
(amounts in thousands of euros) |  |  |  |  |
FINANCIAL GAIN (LOSS) | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Interest on bond loans | (760) |  | (5,800) |  | (7,472)
Interest on convertible loan notes | (3,935) |  | (5,691) |  | (3,638)
Interest on conditional advances and PGE | (176) |  | (85) |  | (95)
Interest on royalty certificates | (8,942) |  | (794) |  | (17,213)
Interest on lease liabilities | (13) |  | (61) |  | (64)
(Increase) / decrease in derivatives fair value | (3,046) |  | (1,462) |  | (29,935)
(Increase) / decrease in other liabilities / (assets) at fair value through profit and loss | — |  | (1,367) |  | (36,015)
Loss on derecognition of financial liabilities | (3,431) |  | — |  | (3,838)
Transaction costs | (1,924) |  | (1,615) |  | —
Foreign exchange losses | (5,573) |  | (51) |  | (13,444)
Other financial expense | (73) |  | (64) |  | (29)
Financial expenses | (27,875) |  | (16,991) |  | (111,743)
Interest income | 2,418 |  | 8,246 |  | 5,600
(Increase) / decrease in derivatives fair value | 1,006 |  | 1,413 |  | 3,620
(Increase) / decrease in other liabilities / (assets) at fair value through profit and loss | 3,198 |  | — |  | 4,730
Effect of unwinding the discount related to advances made to CROs | 355 |  | 710 |  | 153
Day-one gain on recognition of financial liabilities | 212 |  | 590 |  | 1,557
Gain on derecognition of financial liabilities | 192 |  | — |  | —
Foreign exchange gains | — |  | 2,774 |  | 11,886
Other financial income | 130 |  | — |  | —
Financial income | 7,511 |  | 13,732 |  | 27,545
Financial gain (loss) | (20,364) |  | (3,258) |  | (84,198)

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