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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2025
Property, plant and equipment [abstract] |
Property, plant and equipment | Property, plant and equipment The following tables present changes in property, plant and equipment including the right of use of assets (or “ROU”) as of December 31, 2023, 2024 and 2025:
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
GROSS VALUES |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2023 | 1,618 |  | 436 |  | 346 |  | 2,400 |  | 1,561
Acquisition | 350 |  | 103 |  | 161 |  | 614 |  | 350
Disposal | (622) |  | (27) |  | — |  | (649) |  | (649)
AS OF DECEMBER 31, 2023 | 1,346 |  | 513 |  | 507 |  | 2,366 |  | 1,262
Acquisition | 2,578 |  | — |  | 292 |  | 2,870 |  | 2,217
Disposal | (1,110) |  | — |  | (119) |  | (1,229) |  | (975)
Effect of the change in foreign currency exchange rates | 4 |  | — |  | 17 |  | 22 |  | 22
AS OF DECEMBER 31, 2024 | 2,818 |  | 513 |  | 698 |  | 4,029 |  | 2,526
Acquisition | 436 |  | — |  | 123 |  | 559 |  | 424
Disposal | — |  | (49) |  | (203) |  | (252) |  | (34)
Effect of the change in foreign currency exchange rates | (50) |  | — |  | (12) |  | (62) |  | (50)
AS OF DECEMBER 31, 2025 | 3,204 |  | 463 |  | 607 |  | 4,274 |  | 2,865
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
DEPRECIATION |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2023 | (259) |  | (378) |  | (171) |  | (808) |  | (290)
Increase | (578) |  | (36) |  | (94) |  | (707) |  | (498)
Disposal | — |  | 27 |  | — |  | 27 |  | 27
AS OF DECEMBER 31, 2023 | (837) |  | (387) |  | (265) |  | (1,488) |  | (761)
Increase | (886) |  | (32) |  | (171) |  | (1,089) |  | (788)
Disposal | 1,111 |  | — |  | 104 |  | 1,215 |  | 975
AS OF DECEMBER 31, 2024 | (613) |  | (419) |  | (332) |  | (1,363) |  | (575)
Increase | (903) |  | (35) |  | (158) |  | (1,095) |  | (797)
Disposal | — |  | 49 |  | 203 |  | 252 |  | 53
Effect of the change in foreign currency exchange rates | 17 |  | — |  | 5 |  | 22 |  | 17
AS OF DECEMBER 31, 2025 | (1,498) |  | (404) |  | (281) |  | (2,184) |  | (1,302)
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
NET BOOK VALUES |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2023 | 1,359 | — | 59 | — | 175 | — | 1,592 | — | 1,270
AS OF DECEMBER 31, 2023 | 509 | — | 126 | — | 242 | — | 878 | — | 501
AS OF DECEMBER 31, 2024 | 2,205 | — | 94 | — | 366 | — | 2,666 | — | 1,950
AS OF DECEMBER 31, 2025 | 1,706 | — | 59 | — | 325 | — | 2,090 | — | 1,563
Right of use assets relate to buildings, vehicles and furniture. The net book value of right of use assets related to buildings amounted to €453 thousand, €1,846 thousand and €1,473 thousand as of December 31, 2023, 2024 and 2025 respectively. Acquisitions over the year ended December 31, 2023 mainly include the right of use asset related to the new Boston offices entered into in November 2023. Decreases mainly include the remeasurement of the right of use asset related to the reassessment of the Paris Headquarters lease term, for an amount of €622 thousand (see Note 15.8). Acquisitions over the period ended December 31, 2024 mainly include the right of use assets related to the new Paris headquarters and Montpellier offices entered into in May and April 2024 respectively, as well as the 1-year renewal of the Boston offices lease (see Note 15.8). Disposals over the period ended December 31, 2024 mainly include the right of use asset related to the former Paris headquarters lease, which ended in June 2024. Acquisitions over the period ended December 31, 2025 mainly include right of use assets related to the renewal of the hosting agreement with the CNRS (French National Centre for Scientific Research) research laboratories based in Montpellier (which previously fell under the IFRS 16 short-term lease exemption), as well as new office equipment leases. Disposals over the period ended December 31, 2025 of the period mainly relate to the decommissioning of obsolete IT equipments.

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