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Retirement obligations (Tables) | 12 Months Ended
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Dec. 31, 2024
Retirement Obligation [Abstract] |
Disclosure of Changes in Provisions |
(in thousands of euros) | As of January 1, 2024 | Increases | Decreases | Currency translation | As of December 31, 2024
Lump-sum retirement benefits | 323 |  | 109 |  | — |  | — |  | 432 |
Total Non-current provisions | 323 |  | 109 |  | — |  | — |  | 432 |
(in thousands of euros) | As of January 1, 2023 | Increases | Decreases | Currency translation | As of December 31, 2023
Lump-sum retirement benefits | 270 |  | 53 |  | — | — | 323 |
Total Non-current provisions | 270 |  | 53 |  | — | — | 323 |
(in thousands of euros) | As of January 1, 2024 | Increases (1) | Decreases(1) | Currency translation | As of December 31, 2024
Provisions for disputes | 506 |  | 200 |  | (372) | 7 | 341 |
Provisions for charges | 253 |  | 7 |  | (164) | — | 96 |
Total Current provisions | 760 |  | 207 |  | (535) | 7 | 438 |
(in thousands of euros) | As of January 1, 2023 | Increases (1) | Decreases(1) | Currency translation | As of December 31, 2023
Provisions for disputes | 177 |  | 383 |  | (46) | (8) | 506 |
Provisions for charges | 150 |  | 104 |  | — | — | 253 |
Total current provisions | 327 |  | 487 |  | (46) | (8) | 760 |
(1)See Note 17.4.- Depreciation, amortization and provision expenses. In 2024, the changes in the provisions for disputes and charges in the balance sheet include exceptional provision reversals that are not mapped to R&D SG&A, resulting in a mismatch with the operations expenses flows.
Disclosure of Assumptions used to Measure Retirement Benefits | The assumptions used to measure lump-sum retirement benefits are as follows:
| As of December 31,
Measurement date | 2024 | 2023
Retirement assumptions | Management: Age 66 Non-management: Age 64 | Management: Age 66 Non-management: Age 64
Social security contribution rate | 47 % | 45 %
Discount rate | 3.56 % | 3.30 %
Mortality tables | Regulatory table INSEE 2018 - 2020 | Regulatory table INSEE 2017 - 2019
Salary increase rate (including inflation) | Executive: 4% Non-Executive: 3.5% | Executive: 4% Non-Executive: 3.5%
Staff turnover | Constant average rate of 8.4% | Constant average rate of 8.40%
Duration | 20 years | 20 years
Disclosure of Sensitivity Analysis for Actuarial Assumptions | The sensitivity to the discount rate and to the salary growth is as follows:
Discount rate | 3.31% | 3.56% | 3.81%
Defined Benefit Obligation as of December 31, 2024 (in thousands of euros) | 451 | 432 | 413
Disclosure of Commitments for Retirement Benefits | Commitments for retirement benefits
| As of December 31,
(in thousands of euros) | 2024 | 2023 |
Provision as of beginning of period | 323 |  | 270 |  |
Cost of services | 65 |  | 65 |  |
Interests / discounting costs | 11 |  | 10 |  |
Expense for the period | 76 |  | 75 |  |
Gains or losses related to experience | 48 |  | (13) |  |
Gains or losses related to change in demographic assumptions | — |  | (30) |  |
Gains or losses related to change in financial assumptions | (16) |  | 21 |  |
Actuarial gains or losses recognized in other comprehensive income | 33 |  | (22) |  |
Provision as of end of period | 432 |  | 323 |  |

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of other provisions. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2024-01-01 -Paragraph 84 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&anchor=para_84&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Retirement Obligation + References No definition available. + Details
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