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v3.23.2

Notes to the Consolidated Statements of Operations (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Notes to the Consolidated Statements of Operations |
Schedule of revenue from contract with customers recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three months ended June 30, | ​ | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k
Belgium | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
GSK | ​ | 19,295 | ​ | 6,283 | ​ | 43,041 | ​ | 12,756
Switzerland |  |  | ​ | ​ |  |  | ​ | ​
CRISPR |  | 406 | ​ | 844 |  | 586 | ​ | 1,053
Netherlands | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Genmab | ​ | 445 | ​ | 452 | ​ | 892 | ​ | 899
Total |  | 20,146 | ​ | 7,579 |  | 44,519 | ​ | 14,708
Summary of upfront payments and related revenues recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Upfront and | ​ | Upfront and
​ | ​ | ​ | ​ | milestones payments included | ​ | milestones payments included
​ | ​ | ​ | ​ | in contract | ​ | in contract
​ |  | Upfront and milestone |  | liabilities at |  | liabilities at
Customer | ​ | payments | ​ | December 31, 2022 | ​ | June 30, 2023
​ | ​ | ​ | ​ | (EUR k) | ​ | (EUR k)
GSK |  | EUR 205,000k (EUR 10,000k milestone payment included) |  | 102,804 |  | 95,307
CRISPR |  | USD 3,000k (EUR 2,524k)* |  | 929 |  | 775
Genmab |  | USD 10,000k (EUR 8,937k)* |  | 3,575 |  | 2,681
Total |  | ​ |  | 107,308 |  | 98,763
* Translated at the currency exchange rate prevailing on the transaction date. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Revenue recognized from
​ | ​ | upfront and milestones payments
​ | ​ | for three months ended | ​ | for six months ended
​ | ​ | June 30, | ​ | June 30,
Customer | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ |  | (EUR k) |  | (EUR k) |  | (EUR k) |  | (EUR k)
GSK |  | 13,051 |  | 3,873 |  | 30,769 |  | 7,496
CRISPR |  | 77 |  | 77 |  | 155 |  | 155
Genmab |  | 447 |  | 447 |  | 894 |  | 894
Total |  | 13,575 |  | 4,397 |  | 31,818 |  | 8,545
Schedule of contract balances | ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | June 30,
​ | ​ | 2022 | ​ | 2023
​ | ​ | EUR k | ​ | EUR k
Trade receivables |  | 6,295 |  | 6,443
Contract assets |  | 2,707 |  | 119
Contract liabilities |  | 107,308 |  | 98,763
Schedule of cost of sales, selling and distribution expenses, research and development expenses and general and administrative expenses | The cost of sales consists of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three months ended June 30, | ​ | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (5,933) | ​ | (9,371) | ​ | (13,869) | ​ | (17,559)
Materials |  | (14,055) | ​ | (8,096) | ​ | (36,883) | ​ | (12,630)
Third-party services |  | (18,552) | ​ | (6,386) | ​ | (19,516) | ​ | (11,839)
Maintenance and lease |  | (919) | ​ | (534) | ​ | (1,150) | ​ | (1,115)
Amortization and depreciation |  | (3,158) | ​ | (1,049) | ​ | (8,326) | ​ | (2,219)
Other |  | (64) | ​ | (418) | ​ | (169) | ​ | (1,127)
Total |  | (42,681) | ​ | (25,854) | ​ | (79,913) | ​ | (46,489)
Selling and distribution expenses consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three months ended June 30, | ​ | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (363) | ​ | (1,314) | ​ | (560) | ​ | (2,030)
Amortization and depreciation |  | (16) | ​ | (6) | ​ | (32) | ​ | (6)
Other |  | (169) | ​ | (88) | ​ | (227) | ​ | (196)
Total |  | (548) | ​ | (1,408) | ​ | (819) | ​ | (2,232)
R&D expenses consists of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three months ended June 30, |  | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ | ​ | EUR k | ​ | EUR k |  | EUR k | ​ | EUR k
Materials |  | (6,131) | ​ | (5,728) | ​ | (23,419) | ​ | (9,217)
Personnel |  | (7,795) | ​ | (12,533) | ​ | (14,849) | ​ | (23,570)
Amortization and depreciation |  | (1,106) | ​ | (1,783) | ​ | (2,119) | ​ | (3,508)
Patents and fees to register a legal right |  | 502 | ​ | (1,191) | ​ | (1,354) | ​ | (2,048)
Third-party services |  | 4,252 | ​ | (7,081) | ​ | 21,053 | ​ | (11,773)
Maintenance and lease |  | (428) | ​ | (1,827) | ​ | (464) | ​ | (3,593)
Other |  | (929) | ​ | (727) | ​ | (1,270) | ​ | (1,410)
Total |  | (11,635) | ​ | (30,868) | ​ | (22,422) | ​ | (55,118)
General and administrative expenses consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended June 30, | ​ | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ |  | EUR k |  | EUR k | ​ | EUR k | ​ | EUR k
Personnel |  | (9,190) | ​ | (6,644) | ​ | (18,971) | ​ | (15,742)
Maintenance and lease |  | (1,404) | ​ | (1,614) | ​ | (2,704) | ​ | (2,915)
Third-party services |  | (7,514) | ​ | (5,871) | ​ | (12,796) | ​ | (12,873)
Legal and other professional services |  | (2,995) | ​ | (4,446) | ​ | (5,320) | ​ | (6,074)
Amortization and depreciation |  | (3,152) | ​ | (2,965) | ​ | (6,091) | ​ | (6,071)
Other |  | (2,857) | ​ | (705) | ​ | (5,796) | ​ | (1,857)
Total |  | (27,112) | ​ | (22,245) | ​ | (51,678) | ​ | (45,532)
Schedule of other operating income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended June 30, |  | Six months ended June 30,
​ | ​ | 2022 |  | 2023 |  | 2022 |  | 2023
​ |  | EUR k |  | EUR k |  | EUR k | ​ | EUR k
Compensation for CMO/Material transfer | ​ | 949 | ​ | 259 | ​ | 33,961 | ​ | 1,803
Reimbursement Claim | ​ | 610 | ​ | — | ​ | 610 | ​ | —
Sale of equipment | ​ | — | ​ | 176 | ​ | 310 | ​ | 484
Grants and other cost reimbursements from government agencies and similar bodies | ​ | 35 | ​ | 237 | ​ | 104 | ​ | 239
Other |  | 177 | ​ | 770 | ​ | 222 | ​ | 922
Total |  | 1,771 | ​ | 1,442 | ​ | 35,207 | ​ | 3,448

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