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Financial instruments included in the statement of financial position and impact on income (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure of detailed information about financial instruments [abstract]  
Disclosure of details of non-current financial assets
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 assets406 406 406 
Trade receivables2,977 2,977 2,977 
Cash and cash equivalents49,737 49,737 49,737 
Total assets53,120 — 53,120 53,120 
Financial liabilities
Non-current financial liabilities45,978 45,978 48,443 
Current financial liabilities4,924 4,924 4,924 
Trade payables and other payables20,035 20,035 20,035 
Total liabilities70,936 — 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 positionFinancial assets carried at fair value through profit or lossAssets and liabilities carried at amortized cost
Fair value (1)
Non-current financial assets
Non-current financial assets299 — 299 299 
Trade receivables19,004 — 19,004 19,004 
Cash and cash equivalents75,283 — 75,283 75,283 
Total assets94,586 — 94,586 94,586 
Financial liabilities
Non-current financial liabilities45,543 — 45,543 47,821 
Current financial liabilities5,022 — 5,022 5,033 
Trade payables and other payables18,237 — 18,237 18,237 
Total liabilities68,802 — 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 details of financial liabilities
Details of financial liabilities
As of December 31,
(in thousands of euros)20242023
Lease liabilities – Short term1,261 1,199 
Repayable BPI loan advances - Short term689 592 
PGE Loans*2,543 2,583 
EIB Loan – Short term430 649 
Total current financial liabilities4,924 5,022 
Lease liabilities – Long term2,969 3,883 
Repayable BPI loan advances – Long term1,258 1,872 
PGE Loans*1,547 4,028 
EIB loan – Long term40,204 35,761 
Total non-current financial liabilities45,978 45,543 
Total financial liabilities50,902 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 assets406 406 406 
Trade receivables2,977 2,977 2,977 
Cash and cash equivalents49,737 49,737 49,737 
Total assets53,120 — 53,120 53,120 
Financial liabilities
Non-current financial liabilities45,978 45,978 48,443 
Current financial liabilities4,924 4,924 4,924 
Trade payables and other payables20,035 20,035 20,035 
Total liabilities70,936 — 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 positionFinancial assets carried at fair value through profit or lossAssets and liabilities carried at amortized cost
Fair value (1)
Non-current financial assets
Non-current financial assets299 — 299 299 
Trade receivables19,004 — 19,004 19,004 
Cash and cash equivalents75,283 — 75,283 75,283 
Total assets94,586 — 94,586 94,586 
Financial liabilities
Non-current financial liabilities45,543 — 45,543 47,821 
Current financial liabilities5,022 — 5,022 5,033 
Trade payables and other payables18,237 — 18,237 18,237 
Total liabilities68,802 — 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 effect of changes in exchange rates
For the year ended December 31, 2024
ImpactContracts AssetsCash and Cash equivalents
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate— — 4,199 (4,199)
Total— — 4,199 (4,199)
For the year ended December 31, 2023
ImpactContracts AssetsContracts liabilities
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate187 (187)1,638 (1,638)
Total187 (187)1,638 (1,638)

The following table shows the impact of a 10% increase or decrease in the exchange rate between the euro and the U.S. dollar, calculated on the amounts of loans to the Company’s U.S. subsidiaries as of December 31, 2024 and December 31, 2023.

For the year ended December 31, 2024
ImpactNet incomeEquity
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate56 (56)35 (35)
Total56 (56)35 (35)


For the year ended December 31, 2023
ImpactNet incomeEquity
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate22 (22)(22)22 
Total22 (22)(22)22