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Financial liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of financial liabilities [abstract]

Disclosure of financial liabilities breakdown

Financial liabilities break down as follows:

(amounts in thousands of euros)
FINANCIAL LIABILITIES	AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024		AS OF DECEMBER 31, 2025
Kreos & Claret bond loans	—		26,373		—
Lease liabilities	160		1,431		554
PGE	2,402		1,252		—
Borrowings	2,563		29,056		554
Kreos & Claret convertible notes (OCABSA)	21,643		23,370		—
Convertible loan notes	21,643		23,370		—
Kreos & Claret minimal return indemnifications	—		3,620		—
Derivative instruments	—		3,620		—
Conditional advances Bpifrance	3,262		—		—
Royalty certificates	12,229		13,023		30,237
Other financial liabilities	15,491		13,023		30,237
Total non-current financial liabilities	39,697		69,069		30,790
Kreos & Claret bond loans	—		20,028		—
Lease liabilities	379		932		1,302
PGE	1,276		1,235		—
Borrowings	1,655		22,195		1,302
Heights convertible notes	29,605		21,574		—
Convertible loan notes	29,605		21,574		—
Conditional advances Bpifrance	3,509		—		—
Other financial liabilities	3,509		—		—
Kreos & Claret BSA	2,579		1,166		—
Derivative instruments	2,579		1,166		—
Total current financial liabilities	37,348		44,935		1,302
Total financial liabilities	77,045		114,004		32,093

Disclosure of main data and assumptions used for the measurement of other equity instruments

The fair value of the BSAs was determined at grant date using the Black Scholes model, with the following assumptions:

TYPE		FAIR VALUE OF THE UNDERLYING SHARE		FAIR VALUE OF THE BSA		NUMBER OF BSAs		SUBSCRIPTI ON PRICE		STRIKE PRICE PER SHARE		RISK FREE RATE		EXPECTED MATURITY		VOLATILITY
BSA 2024-1		€14.06		[€5.7-€6.5]		58,365		€2.57		€13.10		4.30%		[5.4-6.9 years]		60.41%
BSA 2024-2		€14.06		[€5.8-€6.6]		19,455		€2.57		€13.10		4.30%		[5.5-7.0 years]		60.41%
BSA-2025-1		€6.13		[€3.5-€3.9]		100,000		€2.00		€6.63		4.65%		[5.5-7.0 years]		60.88%
BSA-2025-2		€6.13		[€3.5-€3.9]		25,000		€2.00		€6.63		4.65%		[5.5-7.0 years]		60.88%
BSA-2025-3		€6.48		[€3.7-€4.1]		39,370		€1.27		€6.41		3.92%		[5.5- 7.0years]		60.69%

TYPE		FAIR VALUE OF THE UNDERLYING SHARE		FAIR VALUE OF THE AGA		AGA PRICE		MATURITY		VOLATILITY		RISK FREE RATE
AGA 2023-1 (Tranches 1-4)		€15.98		€15.98		€0.00		N/A		N/A		N/A
AGA 2023-1 (Tranche 5)		€15.98		€3.62		€0.00		2024-12-31		67.2%		3.20%
AGA 2023-1 (Tranche 6)		€15.98		€0.74		€0.00		2024-07-11		67.2%		3.20%
AGA 2023-2 (Tranche 1)		€15.98		€15.98		€0.00		N/A		N/A		N/A
AGA 2023-2 (Tranche 2)		€15.98		€9.59		€0.00		N/A		N/A		N/A
AGA 2023-3		€14.92		€14.92		€0.00		N/A		N/A		N/A
AGA 2023-4		€14.92		€14.92		€0.00		N/A		N/A		N/A
AGA 2023-5		€9.16		€9.16		€0.00		N/A		N/A		N/A
AGA 2024-1		€12.26		€12.26		€0.00		N/A		N/A		N/A
AGA 2024-2		€13.40		€13.40		€0.00		N/A		N/A		N/A
AGA-2024-3		€12.76		€12.76		€0.00		N/A		N/A		N/A
AGA-2024-4		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-5		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-6		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-7		€10.80		€10.80		€0.00		N/A		N/A		N/A
AGA-2025-1		€5.82		€5.82		€0.00		N/A		N/A		N/A
AGA-2025-2		€5.82		€5.82		€0.00		N/A		N/A		N/A
AGA-2025-3		€5.82		€5.82		€0.00		N/A		N/A		N/A
AGA-2025-4		€5.82		€5.82		€0.00		N/A		N/A		N/A
AGA-2025-5		€6.17		€6.17		€0.00		N/A		N/A		N/A
AGA-2025-6		€5.17		€5.17		€0.00		N/A		N/A		N/A
AGA-2025-7		€61.20		€61.20		€0.00		N/A		N/A		N/A
AGA-2025-8		€89.40		€89.40		€0.00		N/A		N/A		N/A

The fair value of the Minimum Return Indemnifications was measured using the following assumptions:

Tranche B Minimum Return Indemnification (issued in March 2024)		AS OF MARCH 28, 2024		AS OF DECEMBER 31, 2024
Final redemption scenario probability		95%		95%
Minimal return		1.40x		1.40x
Discount rate		13%		8%
Probability-weighted present value of shortfall payment (in thousands of €)		1,959 (Final redemption) 68 (Tender offer)		2,635 (Final redemption) 136 (Tender offer)
Probability-weighted fair value of tranche A-B warrants with MRI (in thousands of €)		1,066 (Final redemption)		104 (Final redemption)
Probability-weighted fair value of tranche A-B warrants without MRI (in thousands of €)		1,410 (Final redemption)		241 (Final redemption)
Total fair value of MRI (in thousands of €)		1,615 (Final redemption, i.e. a+b-c) 68 (Tender offer)		2,499 (Final redemption, i.e. a+b-c) 136 (Tender offer)
Fair value of Tranche B MRI (in thousands of €)		1,683		2,636

Tranche C Minimum Return Indemnification (issued in June 2024)		AS OF JUNE 21, 2024		AS OF DECEMBER 31, 2024
Final redemption scenario probability		95%		95%
Minimal return		1.30x		1.30x
Discount rate		15%		8%
(a) Probability-weighted present value of shortfall payment (in thousands of €)		741 (Final redemption) 0 (Tender offer)		1,160 (Final redemption) 43 (Tender offer)
(b) Probability-weighted fair value of tranche C warrants with MRI (in thousands of €)		2,948 (Final redemption)		684 (Final redemption)
(c) Probability-weighted fair value of tranche C warrants without MRI (in thousands of €)		3,250 (Final redemption)		903 (Final redemption)
Total fair value of MRI (in thousands of €)		475 (Final redemption, i.e. a+b-c) 0 (Tender offer)		941 (Final redemption, i.e. a+b-c) 43 (Tender offer)
Fair value of Tranche C MRI (in thousands of €)		475		984

The

main data and assumptions are the following:

Kreos/Claret Tranche A-B BSA - August 2023		AS OF AUGUST 22, 2023 (Tranche A-B)		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding BSA		214,198		214,198		214,198
Exercise price per share		€18.67		€18.67		€18.67
Ordinary share price		€17.10		€9.82		€6.76
Exercise date		19/08/2030 (expiry) 18/02/2027 (tender offer)		19/08/2030 (expiry) 18/02/2027 (tender offer)		19/08/2030 (expiry) 18/02/2027 (tender offer)
7-year expiry scenario probability		50%		95%		95%
Volatility		71.9% (expiry) 65.2% (tender offer)		59.5% (expiry) 64.9% (tender offer)		44.3% (expiry) 44.3% (tender offer)
Dividend		—%		—%		—%
Risk-free rate		3.00%		2.30%		2.9% (expiry) 2.9% (tender offer)
Fair value of issued Kreos/Claret Tranche A-B BSA		2,092		920		243

Kreos/Claret Tranche C BSA - November 2023		AS OF NOVEMBER 2, 2023		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding BSA		405,832		405,832		405,832
of which, number of conditional BSA		202,915		202,916		0
Exercise price per share		€9.86		€9.86		€9.86
Ordinary share price		€8.89		€9.82		€6.67
Exercise date		01/11/2030 (expiry) 18/02/2027 (tender offer)		01/11/2030 (expiry) 18/02/2027 (tender offer)		01/11/2030 (expiry) 18/02/2027 (tender offer)
7-year expiry scenario probability		95%		95%		95%
Probability of Drawdown of Tranche C credit facility		30%		30%		Drawn on June 21, 2024
Volatility		67.3% (expiry) 64.3% (tender offer)		67.4% (expiry) 64.9% (tender offer)		44.3% (expiry) 44.3% (tender offer)
Dividend		—%		—%		—%
Risk-free rate		3.00%		2.30%		2.9% (expiry) 2.9% (tender offer)
Fair value of issued Kreos/Claret Tranche C BSA		1,493		1,659		923

Disclosure of main data and assumptions used for the measurement of convertible loan notes

The main data and assumptions are the following:

Heights convertible notes - August 2023		AS OF AUGUST 24, 2023		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding notes		350		350		350
Original principal amount (in thousands of €)		35,000		35,000		35,000
Interest rate		6%		6%		6%
Conversion price per share		€23.77		€23.77		€23.77
Ordinary share price		€16.74		€9.82		€6.76
Maturity date		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)
Held to maturity / voluntary conversion scenario probability		75%		75%		75%
Initial price limit		€14.43		€14.43		€14.43
Early redemption amount (put event)		120%		120%		120%
Volatility		50%		50%		50%
Credit spread		20%		20%		25%
Risk-free rate		2.9%		2.3%		2.9%
Fair value of Heights convertible notes (in thousands of €)		32,641		27,456		20,017

Disclosure of conditional advances

Conditional advances as of December 31, 2023, 2024 and 2025 are as follows:

(amounts in thousands of euros)
CONDITIONAL ADVANCES	AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024		AS OF DECEMBER 31, 2025
RNP VIR – Bpifrance	4,232		—		—
CARENA – Bpifrance	2,485		—		—
EBOLA – Bpifrance	55		—		—
Total conditional advances	6,771		—		—

Disclosure of variation in lease liabilities

The variations in lease liabilities are set forth below:

(amounts in thousands of euros)	LEASE LIABILITY
AS OF JANUARY 1, 2023	1,384
(+) Increase	350
(-) Decrease	(1,194)
AS OF DECEMBER 31, 2023	540
(+) Increase	2,221
(-) Decrease	(398)
AS OF DECEMBER 31, 2024	2,363
(+) Increase	444
(-) Decrease	(950)
AS OF DECEMBER 31, 2025	1,856

Disclosure of reconciliation of liabilities arising from financing activities

Changes in financial liabilities, excluding derivative instruments, are presented below as of December 31, 2023, 2024 and 2025:

(Amounts in thousands of euros)
FINANCIAL LIABILITIES (excluding derivatives instruments)	Kreos 1 & 2 bond loans		Oceane		Kreos/ Claret convertible notes (OCABSA)		Kreos & Claret bond loans		Heights convertible notes		PGE		Conditional advances BPI		Lease liabilities		Royalty certificates		Total
AS OF JANUARY 1, 2023	12,982		19,957		—		—		—		4,838		6,783		1,384		3,287		49,231
Proceeds	—		—		23,119		—		35,000		—		—		—		—		58,119
Repayments	(11,635)		(23,238)		—		—		(2,188)		(1,250)		(110)		(573)		—		(38,993)
Interest paid	(2,278)		(1,602)		(818)		—		(525)		(43)		—		(12)		—		(5,278)
Non-cash changes: classification of embedded derivatives as separate derivative financial instruments	—		—		(1,046)		—		—		—		—		—		—		(1,046)
Non-cash changes: (gain)/ loss on recognition or derecognition	170		3,069		—		—		(212)		—		—		—		—		3,027
Non-cash changes: interest expense and other	760		1,814		1,393		—		727		133		98		12		2,521		7,459
Non-cash changes: recognition of earn-out liability	—		—		(1,005)		—		—		—		—		—		—		(1,005)

(Amounts in thousands of euros)
FINANCIAL LIABILITIES (excluding derivatives instruments)	Kreos 1 & 2 bond loans		Oceane		Kreos/ Claret convertible notes (OCABSA)		Kreos & Claret bond loans		Heights convertible notes		PGE		Conditional advances BPI		Lease liabilities		Royalty certificates		Total
Non-cash changes: amortized cost	—		—		—		—		—		—		—		(543)		6,421		5,878
Non-cash changes: other fair value remeasurement	—		—		—		—		(3,198)		—		—		—		—		(3,198)
Non cash changes: additional leases	—		—		—		—		—		—		—		272		—		272
AS OF DECEMBER 31, 2023	—		—		21,643		—		29,605		3,678		6,771		540		12,229		74,466
Proceeds	—		—		—		47,444		—		—		—		—		—		47,444
Repayments	—		—		—		—		(8,750)		(1,250)		(2,708)		(459)		—		(13,167)
Interest paid	—		—		(2,250)		(3,639)		(1,772)		(18)		—		(17)		—		(7,696)
Non-cash changes: classification of embedded	—		—		—		(3,204)		—		—		—		—		—		(3,204)
Non-cash changes: (gain)/ loss on recognition or	—		—		—		—		(590)		—		—		—		—		(590)
Non-cash changes: interest expense and other	—		—		3,977		5,800		1,714		77		7		61		4,198		15,834
Non-cash changes: amortized cost remeasurement	—		—		—		—		—		—		—		—		(3,404)		(3,404)
Non-cash changes: other fair value remeasurement	—		—		—		—		1,367		—		—		—		—		1,367
Non-cash changes : subsidies	—		—		—		—		—		—		(4,070)		—		—		(4,070)
Non cash changes: additional leases	—		—		—		—		—		—		—		2,221		—		2,221
Non cash changes : Effect of the change in foreign	—		—		—		—		—		—		—		17		—		17
AS OF DECEMBER 31, 2024	—		—		23,370		46,401		21,574		2,488		—		2,363		13,023		109,218
Proceeds	—		—		—		—		—		—		—		—		—		—
Repayments	—		—		—		(53,920)		(2,188)		(2,514)		—		(910)		—		(59,532)
Interest paid	—		—		(1,875)		(3,791)		(689)		(72)		—		(64)		—		(6,491)
Non-cash changes: (gain)/ loss on recognition or derecognition	—		—		—		3,838		(1,557)		—		—		—		—		2,281
Non-cash changes: interest expense and other	—		—		2,860		7,472		778		99		—		64		5,927		17,200
Non-cash changes: amortized cost remeasurement	—		—		—		—		—		—		—		(7)		11,286		11,278
Non-cash changes: other fair value remeasurement	—		—		—		—		36,002		—		—		—		—		36,002
Non-cash changes: conversion into shares	—		—		(24,354)		—		(53,921)		—		—		—		—		(78,275)
Non cash changes: additional leases	—		—		—		—		—		—		—		444		—		444
Non cash changes : Effect of the change in foreign currency exchange rates	—		—		—		—		—		—		—		(33)		—		(33)
AS OF DECEMBER 31, 2025	—		—		—		—		—		—		—		1,856		30,237		32,093

Disclosure of changes in derivative instruments

Changes in derivative instruments, are presented below as of December 31, 2023, 2024 and 2025 :

(amounts in thousands of euros)	Kreos A BSA		Kreos B BSA		OCEANE conversion option		Kreos/Claret BSA		Kreos/Claret Minimal Return Indemnifications		Total
DERIVATIVE FINANCIAL INSTRUMENTS
AS OF JANUARY 1, 2023	275		149		142		—		—		566
(+) Issuance	—		—		—		3,585		—		3,585
(+) Increase in fair value	986		440		1,620		—		—		3,046
(-) Decrease in fair value	—		—		—		(1,006)		—		(1,006)
(-) Repurchases	(489)		(339)		(1,762)		—		—		(2,591)
(-) Exercises	(771)		(250)		—		—		—		(1,021)
AS OF DECEMBER 31, 2023	—		—		—		2,579		—		2,579
(+) Issuance	—		—		—		—		2,158		2,158
(+) Increase in fair value	—		—		—		—		1,462		1,462
(-) Decrease in fair value	—		—		—		(1,413)		—		(1,413)
AS OF DECEMBER 31, 2024	—		—		—		1,166		3,620		4,786
(+) Increase in fair value	—		—		—		29,935		—		29,935
(-) Decrease in fair value	—		—		—		—		(3,620)		(3,620)
(-) Repurchases	—		—		—		(4,427)		—		(4,427)
(-) Exercises	—		—		—		(26,674)		—		(26,674)
AS OF DECEMBER 31, 2025	—		—		—		—		—		—

Disclosure of remaining contractual maturities of derivative financial liabilities

The following are the remaining contractual maturities of financial liabilities as of December 31, 2023, 2024 and 2025. The amounts

are gross and undiscounted, and include contractual interest payments.

(amounts in thousands of euros)		AS OF DECEMBER 31, 2023
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES		GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Heights convertible notes			29,605				36,750				10,522			9,997		16,231		—
Kreos/Claret convertible notes (OCABSA)		21,643		30,903		2,250		2,250		26,403		—
PGE		3,678		3,880		1,293		1,293		1,293		—
Conditional advances Bpifrance		6,771		6,813		3,697		1,490		1,626		—
Royalty certificates		12,229		—		—		—		—		—
Lease liabilities		540		575		406		162		7		—
Derivative instruments		2,579		2,579		2,579		—		—		—
Total financial liabilities		77,045		81,500		20,747		15,192		45,561		—

(amounts in thousands of euros)		AS OF DECEMBER 31, 2024
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES		GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Heights convertible notes			21,574				24,063				8,750			8,750		6,563		—
Kreos/Claret convertible notes (OCABSA)		23,370		30,653		2,250		19,943		8,460		—
Kreos/Claret bond loans		46,401		58,080		24,016		25,715		8,348		—
PGE		2,488		2,586		1,293		1,293		—		—
Royalty certificates (1)		13,023		—		—		—		—		—
Lease liabilities		2,363		2,512		993		996		516		7
Derivative instruments		4,786		4,786		1,166		—		3,620		—
Total financial liabilities		114,004		122,680		38,468		56,698		27,507		7

(amounts in thousands of euros)	AS OF DECEMBER 31, 2025
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Royalty certificates		30,237				—				—			—		—		—
Lease liabilities	1,856		1,906		1,340		450		116		—
Total financial liabilities	32,093		1,906		1,340		450		116		—

Disclosure of remaining contractual maturities of non-derivative financial liabilities

The following are the remaining contractual maturities of financial liabilities as of December 31, 2023, 2024 and 2025. The amounts

are gross and undiscounted, and include contractual interest payments.

(amounts in thousands of euros)		AS OF DECEMBER 31, 2023
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES		GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Heights convertible notes			29,605				36,750				10,522			9,997		16,231		—
Kreos/Claret convertible notes (OCABSA)		21,643		30,903		2,250		2,250		26,403		—
PGE		3,678		3,880		1,293		1,293		1,293		—
Conditional advances Bpifrance		6,771		6,813		3,697		1,490		1,626		—
Royalty certificates		12,229		—		—		—		—		—
Lease liabilities		540		575		406		162		7		—
Derivative instruments		2,579		2,579		2,579		—		—		—
Total financial liabilities		77,045		81,500		20,747		15,192		45,561		—

(amounts in thousands of euros)		AS OF DECEMBER 31, 2024
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES		GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Heights convertible notes			21,574				24,063				8,750			8,750		6,563		—
Kreos/Claret convertible notes (OCABSA)		23,370		30,653		2,250		19,943		8,460		—
Kreos/Claret bond loans		46,401		58,080		24,016		25,715		8,348		—
PGE		2,488		2,586		1,293		1,293		—		—
Royalty certificates (1)		13,023		—		—		—		—		—
Lease liabilities		2,363		2,512		993		996		516		7
Derivative instruments		4,786		4,786		1,166		—		3,620		—
Total financial liabilities		114,004		122,680		38,468		56,698		27,507		7

(amounts in thousands of euros)	AS OF DECEMBER 31, 2025
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
Royalty certificates		30,237				—				—			—		—		—
Lease liabilities	1,856		1,906		1,340		450		116		—
Total financial liabilities	32,093		1,906		1,340		450		116		—

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