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Financial liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of financial liabilities [abstract] |
Disclosure of Changes in Financial Liabilities | Details of financial liabilities
| As of December 31,
(in thousands of euros) | 2024 | 2023 |
Lease liabilities – Short term | 1,261 |  | 1,199 |  |
Repayable BPI loan advances - Short term | 689 |  | 592 |  |
PGE Loans* | 2,543 |  | 2,583 |  |
EIB Loan – Short term | 430 |  | 649 |  |
Total current financial liabilities | 4,924 |  | 5,022 |  |
Lease liabilities – Long term | 2,969 |  | 3,883 |  |
Repayable BPI loan advances – Long term | 1,258 |  | 1,872 |  |
PGE Loans* | 1,547 |  | 4,028 |  |
EIB loan – Long term | 40,204 |  | 35,761 |  |
Total non-current financial liabilities | 45,978 |  | 45,543 |  |
Total financial liabilities | 50,902 |  | 50,565 |  |
(*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans Detail of financial instruments included in the statements of financial position and impact on income
| As of December 31, 2024
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 406 |  |  | 406 |  | 406 |
Trade receivables | 2,977 |  |  | 2,977 |  | 2,977 |
Cash and cash equivalents | 49,737 |  |  | 49,737 |  | 49,737 |
Total assets | 53,120 |  | — |  | 53,120 |  | 53,120 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,978 |  |  | 45,978 |  | 48,443 |
Current financial liabilities | 4,924 |  |  | 4,924 |  | 4,924 |
Trade payables and other payables | 20,035 |  |  | 20,035 |  | 20,035 |
Total liabilities | 70,936 |  | — |  | 70,936 |  | 73,402 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value. As of December 31, 2024, the carrying value of receivables and current liabilities is assumed to approximate their fair value.
| As of December 31, 2023
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 299 |  | — |  | 299 |  | 299 |
Trade receivables | 19,004 |  | — |  | 19,004 |  | 19,004 |
Cash and cash equivalents | 75,283 |  | — |  | 75,283 |  | 75,283 |
Total assets | 94,586 |  | — |  | 94,586 |  | 94,586 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,543 |  | — |  | 45,543 |  | 47,821 |
Current financial liabilities | 5,022 |  | — |  | 5,022 |  | 5,033 |
Trade payables and other payables | 18,237 |  | — |  | 18,237 |  | 18,237 |
Total liabilities | 68,802 |  | — |  | 68,802 |  | 71,091 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value..
Disclosure of Commercialization Date Sensitivity Analysis | Commercialization date sensitivity analysis With constant average discount rate and cumulated net sales :
(in thousands of euros) | As of December 31, 2024
Commercialization date sensitivity | Total debt at amortized cost | P&L impact | Total impact
Base date | 40,635 |  | — |  | — |
1 year after * | 36,131 |  | 4,504 |  | 4,504 |
(*) one year postponing versus first year of commercialization Commercialization date sensitivity analysis With the same average discount rate and cumulated net sales :
(in thousands of euros) | As of December 31, 2024
Commercialization date sensitivity | Total debt at fair value | Fair Value impact | Total impact
Base date | 43,115 |  | — |  | — |
1 year after * | 39,974 |  | 3,141 |  | 3,141 |
(*) one year postponing versus first year of commercialization
Disclosure of Cumulated Net Sales Sensitivity Analysis | Cumulated net sales sensitivity analysis With constant average discount rate and commercialization date :
(in thousands of euros) | As of December 31, 2024
Cumulated net sales sensitivity | Total debt at amortized cost | P&L impact | Total impact
Net sales -10% | 40,058 |  | 577 |  | 577 |
Base cumulated net sales | 40,635 |  | — |  | — |
Net sales +10% | 41,212 |  | (577) |  | (577) |
Cumulated net sales sensitivity analysis With constant average discount rate and commercialization date :
(in thousands of euros) | As of December 31, 2024
Cumulated net sales sensitivity | Total debt at fair value | Fair Value impact | Total impact
Net sales -10% | 42,742 |  | 373 |  | 373 |
Base cumulated net sales | 43,115 |  | — |  | — |
Net sales +10% | 43,488 |  | (373) |  | (373) |
Disclosure of Conditional Advance, Bank Loan and Loans from Government and Public Authorities | Conditional advances and loans from government and public authorities
(in thousands of euros) | Bpifrance advance | Interest-free Bpifrance loan | EIB Loan | Curadigm Bpifrance advance | Total
As of January 1, 2023 | 2,316 |  | 125 |  | 35,754 |  | 317 |  | 38,512 |
Principal received | — |  | — |  | — |  | 150 |  | 150 |
Impact of discounting and accretion | 16 |  | — |  | (285) |  | (20) |  | (289) |
Accumulated fixed interest expense accrual | 34 |  | — |  | 2,385 |  | — |  | 2,419 |
Accumulated variable interest expense accrual | — |  | — |  | 5,195 |  | — |  | 5,195 |
Repayment | (300) |  | (125) |  | (6,639) |  | (50) |  | (7,114) |
As of December 31, 2023 | 2,066 |  | — |  | 36,409 |  | 397 |  | 38,872 |
Principal received | — |  | — |  | — |  | — |  | — |
Impact of discounting and accretion | 12 |  | — |  | (2,832) |  | 20 |  | (2,800) |
Accumulated fixed interest expense accrual | 28 |  | — |  | 1,670 |  | — |  | 1,698 |
Accumulated variable interest expense accrual | — |  | — |  | 6,085 |  | — |  | 6,085 |
Repayment | (500) |  | — |  | (697) |  | (75) |  | (1,272) |
As of December 31, 2024 | 1,606 |  | — |  | 40,635 |  | 342 |  | 42,583 |
Bank loan
(in thousands of euros) | HSBC “PGE” (1) | Bpifrance “PGE” (1) | Total
As of January 1, 2023 | 4,409 |  | 4,717 |  | 9,127 |
Principal received | — |  | — |  | — |
Impact of discounting and accretion | (9) |  | (6) |  | (15) |
Accumulated fixed interest expense accrual (2) | 41 |  | 90 |  | 131 |
Repayment | (1,287) |  | (1,345) |  | (2,632) |
As of December 31, 2023 | 3,155 |  | 3,457 |  | 6,612 |
Principal received | — |  | — |  | — |
Impact of discounting and accretion | (13) |  | (4) |  | (17) |
Accumulated fixed interest expense accrual (2) | 35 |  | 62 |  | 97 |
Repayment | (1,285) |  | (1,317) |  | (2,602) |
As of December 31, 2024 | 1,891 |  | 2,198 |  | 4,089 |
(1)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans (2) The fixed interest accrual refers to guaranteed fee of 0.25% of the principal of the HSBC PGE loan and to a guarantee fee of 0.25% added to a fixed interest rate of 1.36% for the Bpifrance PGE loan, respectively.
Disclosure of Reconciliation of Changes in Lease Liabilities | The table below shows the detail of changes in lease liabilities related to office space and manufacturing facilities,recognized on the statements of financial position over the periods disclosed:
(in thousands of euros) | Lease liabilities
As of January 1, 2023 | 5,530 |
New lease contracts | — |
Indexation effect on current lease commitment | 376 |
Impact of discounting and accretion | (31) |
Fixed interest expense | 203 |
Repayment of lease | (996) |
Early termination of lease contracts | — |
As of December 31, 2023 | 5,081 |
New lease contracts | — |
Indexation effect on current lease commitment | 245 |
Impact of discounting and accretion | (16) |
Fixed interest expense | 170 |
Repayment of lease | (1,250) |
Early termination of lease contracts | — |
As of December 31, 2024 | 4,230 |
13.3. Changes in liabilities arising from financing activities The table below shows the detail of changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes.
(in thousands of euros) | Bpifrance advance | Interest-free Bpifrance loan | Curadigm Bpifrance advance | EIB Loan | HSBC “PGE” | Bpifrance “PGE” | Lease Liabilities | Total
January 1, 2023 | 2,316 |  | 125 |  | 317 |  | 35,754 |  | 4,409 |  | 4,717 |  | 5,530 |  | 53,168 |
Principal received | — |  | — |  | 150 |  | — |  | — |  | — |  | — |  | 150 |
Decrease in loans and conditional advances | (300) |  | (125) |  | (50) |  | — |  | (1,246) |  | (1,250) |  | — |  | (2,971) |
Interest paid | — |  | — |  | — |  | (6,639) |  | (41) |  | (95) |  | — |  | (6,775) |
Interest paid (IFRS 16) | — |  | — |  | — |  | — |  | — |  | — |  | (203) |  | (203) |
Payment of lease liabilities | — |  | — |  | — |  | — |  | — |  | — |  | (793) |  | (793) |
Cash flows from (used in) financing activities | (300) |  | (125) |  | 100 |  | (6,639) |  | (1,287) |  | (1,345) |  | (996) |  | (10,592) |
Indexation effect on current lease commitment | — |  | — |  | — |  | — |  | — |  | — |  | 376 |  | 376 |
Impact of discounting and catch-up | 16 |  | — |  | (20) |  | (285) |  | (9) |  | (6) |  | (31) |  | (335) |
Accumulated fixed interest expense accrual | 34 |  | — |  | — |  | 2,385 |  | 41 |  | 90 |  | — |  | 2,550 |
Accumulated variable interest expense accrual | — |  | — |  | — |  | 5,195 |  | — |  | — |  | 201 |  | 5,396 |
Non-cash from financing activities | 50 |  | — |  | (20) |  | 7,295 |  | 32 |  | 84 |  | 547 |  | 7,988 |
As of December 31, 2023 | 2,066 |  | — |  | 397 |  | 36,409 |  | 3,155 |  | 3,457 |  | 5,081 |  | 50,565 |
Principal received | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Decrease in loans and conditional advances | (500) |  | — |  | (75) |  | — |  | (1,250) |  | (1,250) |  | — |  | (3,075) |
Interest paid | — |  | — |  | — |  | (697) |  | (48) |  | (66) |  |  | (810) |
Interest paid (IFRS 16) | — |  | — |  | — |  | — |  | — |  | — |  | (170) |  | (170) |
Payment of lease liabilities | — |  | — |  | — |  | — |  | — |  | — |  | (1,080) |  | (1,080) |
Cash flows from financing activities | (500) |  | — |  | (75) |  | (697) |  | (1,298) |  | (1,316) |  | (1,250) |  | (5,136) |
Indexation effect on current lease commitment | — |  | — |  | — |  | — |  | — |  | — |  | 245 |  | 245 |
Impact of discounting and catch-up | 12 |  | — |  | 20 |  | (2,832) |  | (13) |  | (4) |  | (16) |  | (2,833) |
Accumulated fixed interest expense accrual | 28 |  | — |  | — |  | 1,670 |  | 48 |  | 62 |  | — |  | 1,808 |
Accumulated variable interest expense accrual | — |  | — |  | — |  | 6,085 |  | — |  | — |  | 169 |  | 6,254 |
Non-cash from financing activities | 40 |  | — |  | 20 |  | 4,923 |  | 35 |  | 58 |  | 398 |  | 5,474 |
As of December 31, 2024 | 1,606 |  | — |  | 342 |  | 40,635 |  | 1,891 |  | 2,198 |  | 4,230 |  | 50,902 |
Disclosure of Advances Loans and Lease Liabilities | The due dates for repayment of the advances loans and lease liabilities at their nominal value and including fixed-rate interest are as follows:
| As of December 31, 2024
(in thousands of euros) | Less than 1 year | Between 1 and 3 years | Between 3 and 5 years | More than 5 years
Bpifrance | 800 |  | 837 |  | — |  | — |
Interest-free Bpifrance loan | — |  | — |  | — |  | — |
Curadigm interest-free Bpifrance advance | 100 |  | 200 |  | 75 |  | — |
HSBC “PGE” | 1,272 |  | 631 |  | — |  | — |
Bpifrance “PGE” | 1,289 |  | 948 |  | — |  | — |
EIB fixed rate loan | 467 |  | 19,942 |  | 40,784 |  | 39,196 |
Lease liabilities | 1,282 |  | 2,131 |  | 866 |  | 216 |
Total | 5,210 |  | 24,689 |  | 41,725 |  | 39,412 |
| As of December 31, 2023
(in thousands of euros) | Less than 1 year | Between 1 and 3 years | Between 3 and 5 years | More than 5 years
Bpifrance | 500 |  | 1,637 |  | — |  | — |
Interest-free Bpifrance loan | — |  | — |  | — |  | — |
Curadigm interest-free Bpifrance advance | 100 |  | 200 |  | 175 |  | — |
HSBC “PGE” (1) | 1,285 |  | 1,904 |  | — |  | — |
Bpifrance “PGE” (1) | 1,317 |  | 2,237 |  | — |  | — |
EIB fixed rate loan | 692 |  | 19,946 |  | 17,872 |  | 51,246 |
Lease liabilities | 1,219 |  | 2,434 |  | 1,227 |  | 621 |
Total | 5,113 |  | 28,358 |  | 19,274 |  | 51,867 |
(1)”The Company will reimburse the two “PGE”or (“Prêts garantis par l’Etat” or state-guaranteed loans) over 5 years with a deferral of 1 year (last reimbursement being in 2026)

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