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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