XML 117 R86.htm IDEA: XBRL DOCUMENT
v3.26.1

Financial liabilities - Disclosure of financial liabilities breakdown (Details) - EUR (€) € in Thousands | Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | --- | ---
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | € 30,790 | € 69,069 | € 39,697
Current financial liabilities | 1,302 | 44,935 | 37,348
Total financial liabilities | 32,093 | 114,004 | 77,045
Borrowings |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 554 | 29,056 | 2,563
Current financial liabilities | 1,302 | 22,195 | 1,655
Kreos & Claret bond loans |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 26,373 | 0
Current financial liabilities | 0 | 20,028 | 0
Lease liabilities |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 554 | 1,431 | 160
Current financial liabilities | 1,302 | 932 | 379
PGE |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 1,252 | 2,402
Current financial liabilities | 0 | 1,235 | 1,276
Convertible loan notes |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 23,370 | 21,643
Current financial liabilities | 0 | 21,574 | 29,605
Kreos & Claret convertible notes (OCABSA) |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 23,370 | 21,643
Heights convertible notes |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Current financial liabilities | 0 | 21,574 | 29,605
Derivative instruments |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 3,620 | 0
Current financial liabilities | 0 | 1,166 | 2,579
Kreos & Claret minimal return indemnifications |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 3,620 | 0
Kreos & Claret BSA |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Current financial liabilities | 0 | 1,166 | 2,579
Leases |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 30,237 | 13,023 | 15,491
Current financial liabilities | 0 | 0 | 3,509
Conditional advances Bpifrance |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 0 | 3,262
Current financial liabilities | 0 | 0 | 3,509
Royalty certificates |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | € 30,237 | € 13,023 | € 12,229

X
- Definition The amount of current financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_CurrentFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_NoncurrentFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_Borrowings1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_Kreos1ClaretBondLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ifrs-full_LeaseLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_PretGarantiParLEtatPGEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_ConvertibleLoansNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretFinancingTrancheAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_HeightsConvertibleNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ifrs-full_DerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretMinimumReturnIndemnificationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretFinancingBSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_OtherFinancialLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_ConditionalAdvancesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_RoyaltyCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |