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Operating expenses (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Expenses by nature [abstract] |
Disclosure of expenses by nature |
(amounts in thousands of euros) |  |  |  |  |  |
SALES AND MARKETING |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Personnel costs |  | 1,710 |  | 2,323 |  | 3,347
Consulting and professional fees | — | 4,012 |  | 2,699 |  | 1,623
Other sales and marketing expenses | — | 709 |  | 932 |  | 224
Sales & Marketing | — | 6,431 |  | 5,954 |  | 5,194
Research and development expenses break down as follows:
(amounts in thousands of euros) |  |  |  |  |  |
RESEARCH AND DEVELOPMENT EXPENSES |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Sub-contracting, studies and research |  | 85,726 |  | 110,993 |  | 112,033
Personnel costs |  | 8,048 |  | 18,455 |  | 49,616
Consulting and professional fees |  | 6,561 |  | 12,581 |  | 12,791
Intellectual property fees |  | 1,645 |  | 1,741 |  | 1,025
Other research and development expenses |  | 1,196 |  | 2,761 |  | 2,297
Research and development expenses |  | 103,176 |  | 146,532 |  | 177,761
(amounts in thousands of euros) |  |  |  |  |  |
GENERAL AND ADMINISTRATIVE EXPENSES |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Personnel costs |  | 13,105 |  | 19,434 |  | 52,817
Consulting and professional fees |  | 6,393 |  | 7,990 |  | 9,984
Other general and administrative expenses |  | 2,893 |  | 5,522 |  | 4,870
General and administrative expenses |  | 22,391 |  | 32,946 |  | 67,670
Disclosure of principal audit fees and services | The Group's principal audit fees paid to its joint statutory auditors PricewaterhouseCoopers Audit and Agili3f, are set forth below:
(amounts in thousands of euros) | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Audit fees | 1,848 |  | 1,144 |  | 1,255
Audit-related fees |  |  | 82 |  | 129
Tax fees |  |  |  |  |
All other fees | 492 |  | 7 |  | 34
Total | 2,340 |  | 1,233 |  | 1,418

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