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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2024
Property, plant and equipment [abstract] |
Property, plant and equipment | Note 6. Property, plant and equipment Accounting policies Property, plant and equipment are recorded at their acquisition cost. Major renovations and improvements necessary to bring an asset to the working condition for its use as intended by the Company’s management are capitalized. The cost of repairs, maintenance and other renovation work is expensed as incurred. Property, plant and equipment are depreciated on a straight-line basis according to the estimated useful life of the relevant assets. The depreciation periods used are as follows: •General fixtures and fittings, building work: 5 to 10 years; •Technical installations, equipment and industrial tooling: 3 to 10 years; and •Office and IT equipment and furniture: 1 to 10 years. Recoverable amount of property, plant and equipment Property, plant and equipment with a definite useful life are tested for impairment when there are events or changes in circumstances that indicate that the asset might be impaired. An impairment loss is recognized for the excess of the carrying amount of the asset over its recoverable amount. The recoverable amount of an asset is equal to the higher of (i) its fair value less costs to sell and (ii) its value in use. Detail of property, plant and equipment The change in property, plant and equipment is as follows:
(in thousands of euros) | As of January 1, 2024 |  | Increases |  | Decreases |  | Transfer |  | Currency translation |  | As of December 31, 2024
Fixtures, fittings and installations | 3,321 |  |  | 48 |  |  | — |  |  | 22 |  |  | — |  |  | 3,390 |
Right of use – Buildings | 8,798 |  |  | 228 |  |  | — |  |  | — |  |  | — |  |  | 9,026 |
Technical equipment | 2,327 |  |  | 166 |  |  | — |  |  | — |  |  | — |  |  | 2,492 |
Office and IT equipment | 1,043 |  |  | 227 |  |  | — |  |  | (15) |  |  | 3 |  |  | 1,258 |
Transport equipment | 34 |  |  | — |  |  | (35) |  |  | — |  |  | 1 |  |  | — |
Right of use – Transport equipment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Tangible assets in progress | 44 |  |  | 94 |  |  | — |  |  | 3 |  | — |  |  | 141 |
Prepayments on tangible assets | 144 |  |  | 141 |  |  | — |  |  | (35) |  | — |  |  | 250 |
Gross book value of tangible assets | 15,712 |  |  | 903 |  |  | (35) |  |  | (25) |  |  | 3 |  |  | 16,559 |
Fixtures, fittings and installations | (2,274) |  |  | (308) |  |  | — |  |  | — |  |  | — |  |  | (2,582) |
Right of use – Buildings | (4,448) |  |  | (1,025) |  |  | — |  |  | — |  |  | — |  |  | (5,473) |
Technical equipment | (1,750) |  |  | (196) |  |  | — |  |  | — |  |  | — |  |  | (1,945) |
Office and IT equipment | (955) |  |  | (89) |  |  | — |  |  | 25 |  |  | (2) |  |  | (1,021) |
Transport equipment | (35) |  |  | — |  |  | 35 |  |  | — |  |  | (1) |  |  | — |
Right of use – Transport equipment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Accumulated depreciation of tangible assets(1) | (9,461) |  |  | (1,617) |  |  | 35 |  |  | 25 |  |  | (3) |  |  | (11,021) |
Net book value of tangible assets | 6,251 |  |  | (714) |  |  | — |  |  | — |  |  | — |  |  | 5,538 |
(1)Expenses for the period are detailed in Note 17.4. Depreciation, amortization and provisions expenses Right of use - Buildings In 2024, the €0.2 million increase in Right of use - Buildings mainly relates to the impact of an annual rent adjustment for the Wattignies and Wacano leases based on the INSEE (National Institute of Statistics and Economic Studies) index for respectively €0.1 million and €0.1 million. Office and IT equipment In 2024, the €0.2 million increase in Office and IT equipment is primarily related to the selected renewal of IT hardware, including server infrastructure, laptops, and monitors.
(in thousands of euros) | As of January 1, 2023 |  | Increases |  | Decreases |  | Other movements & transfer. |  | Currency translation |  | As of December 31, 2023
Fixtures, fittings and installations | 3,318 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 3,321 |
Right of use – Buildings | 8,462 |  |  | 337 |  |  | — |  |  | — |  |  | — |  |  | 8,798 |
Technical equipment | 2,128 |  |  | 113 |  |  | (215) |  |  | 300 |  |  | — |  |  | 2,327 |
Office and IT equipment | 1,012 |  |  | 41 |  |  | (9) |  |  | — |  |  | (1) |  |  | 1,043 |
Transport equipment | 36 |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | 34 |
Right of use – Transport equipment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Tangible assets in progress | 344 |  |  | — |  |  | — |  |  | (300) |  |  | — |  |  | 44 |
Prepayments on tangible assets | — |  |  | 144 |  |  | — |  |  | — |  |  | — |  |  | 144 |
Gross book value of tangible assets | 15,299 |  |  | 638 |  |  | (223) |  |  | — |  |  | (3) |  |  | 15,712 |
Fixtures, fittings and installations | (1,959) |  |  | (315) |  |  | — |  |  | — |  |  | — |  |  | (2,274) |
Right of use – Buildings | (3,496) |  |  | (960) |  |  | 8 |  |  | — |  |  | — |  |  | (4,448) |
Technical equipment | (1,774) |  |  | (187) |  |  | 211 |  |  | — |  |  | — |  |  | (1,750) |
Office and IT equipment | (915) |  |  | (55) |  |  | 14 |  |  | — |  |  | 1 |  |  | (955) |
Transport equipment | (36) |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | (35) |
Right of use – Transport equipment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Accumulated depreciation of tangible assets(1) | (8,180) |  |  | (1,517) |  |  | 233 |  |  | — |  |  | 2 |  |  | (9,461) |
Net book value of tangible assets | 7,120 |  |  | (879) |  |  | 10 |  |  | — |  |  | — |  |  | 6,251 |
(1)Expenses for the period are detailed in Note 17.4. Depreciation, amortization and provisions expenses In 2023, the €0.3 million increase in Right of use - Buildings mainly related to the impact of an annual rent adjustment for the Wattignies and Waccano leases based on the INSEE (National Institute of Statistics and Economic Studies) index for respectively €0.2 million and €0.1 million. The transfer of fixed assets from Tangible assets in progress to Technical equipment for €0.3 million was related to an "Irradiator" in operation in the laboratory and depreciated since the first quarter of 2023.

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