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Retirement benefit obligations | 12 Months Ended
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Dec. 31, 2025
Disclosure of defined benefit plans [abstract] |
Retirement benefit obligations | Retirement benefit obligations Retirement benefit obligations include the liability for the defined benefit plan, measured based on the provisions stipulated under the applicable collective agreements, i.e. the French pharmaceutical industry’s collective agreement. This commitment only applies to employees subject to French law. The main actuarial assumptions used to measure the retirement benefit obligations are as follows:
ACTUARIAL ASSUMPTIONS | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024 |  | YEAR ENDED DECEMBER 31, 2025
Retirement age | 65 years for key management / 63 years for other employees |  | 65 years for key management / 64 years for other employees |  | 65 years for key management / 64 years for other employees
Collective agreement | Pharmaceutical industry |  | Pharmaceutical industry |  | Pharmaceutical industry
Discount Rate (IBoxx Corporates AA) | 0.90% |  | 3.34% |  | 3.70%
Mortality rate table | INSEE 2016-2018 |  | INSEE 2016-2018 |  | INSEE 2016-2018
Salary increase rate | 3% for key management / 2.55% for other employees |  | 3% for key management / 2.55% for other employees |  | 3.00%
Turnover rate | Decreasing from 5.80% at 20 years-old to 0.05% from 55 years-old |  | Decreasing rates by age and zero from age 55, generating an average exit rate for 2025 of 2.05% |  | Decreasing rates by age and zero from age 55, generating an average exit rate for 2025 of 2.02%.
Employee contribution rate | 45% |  | 45% |  | 45%
Changes in the projected benefit obligation for the periods presented were as follows:
(In thousands of euros) | RETIREMENT BENEFIT OBLIGATIONS
AS OF JANUARY 1, 2023 | 610
Service cost | 109
Interest cost | 23
Actuarial gains and losses | (112)
AS OF DECEMBER 31, 2023 | 629
Service cost | 115
Interest cost | 22
Benefits paid | (41)
Actuarial gains and losses | 31
AS OF DECEMBER 31, 2024 | 756
Current service cost | 141
Past services cost | (205)
Interest cost | 29
Actuarial gains and losses | (93)
AS OF DECEMBER 31, 2025 | 627
Employees in the U.S. benefit from defined contribution plans (401(k)).

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI -URIDate 2025-03-27 + Details
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