XML 111 R48.htm IDEA: XBRL DOCUMENT v3.25.1
Operating expenses (Tables)
 12 Months Ended
Dec. 31, 2024
Analysis of income and expense [abstract]  
Disclosure of Research and Development Expense
For the year ended December 31,
(in thousands of euros)202420232022
Purchases, sub-contracting and other expenses(27,048)(26,380)(20,415)
Payroll costs (including share-based payments)(12,345)(10,721)(10,868)
Depreciation, amortization and provision expenses(1)
(1,148)(1,295)(1,353)
Total research and development expenses(40,541)(38,396)(32,636)
(1)see Note 17.4. Depreciation, amortization and provision expenses
Disclosure of Selling, General and Administrative Expenses
For the year ended December 31,
(in thousands of euros)202420232022
Purchases, fees and other expenses (8,073)(9,889)(7,792)
Payroll costs (including share-based payments) (11,986)(11,772)(9,688)
Depreciation, amortization and provision expenses (1)
(467)(387)(378)
Total SG&A expenses(20,527)(22,049)(17,857)
(1)see Note 17.4. Depreciation, amortization and provision expenses
Disclosure of Payroll Costs
For the year ended December 31,
(in thousands of euros)202420232022
Wages and salaries(13,726)(13,621)(12,345)
Payroll taxes(6,242)(5,585)(4,963)
Share-based payments(4,298)(3,222)(3,174)
Retirement benefit obligations(65)(65)(75)
Total payroll costs(24,331)(22,493)(20,556)
Average headcount106 100 100 
End-of-period headcount108 102 102 
Disclosure of Depreciation, Amortization and Provision Expenses
Depreciation, amortization and provision expenses by function are detailed as follows:
For the year ended December 31, 2024
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(3)(1)(4)
Amortization expense of tangible assets(1,300)(318)(1,618)
Reversal of provision for disputes and charges160 52 212 
Provision for disputes and charges(6)(200)(206)
Total depreciation, amortization and provision expenses (except IAS 19)(1,148)(467)(1,616)
Total Provision for retirement benefit obligations (IAS 19) (1)(45)(20)(65)
Total depreciation, amortization and provision expenses(1,193)(487)(1,681)
(1) Details of the provision for retirement benefit obligations are provided in note 11
 
For the year ended December 31, 2023
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(1)— (1)
Amortization expense of tangible assets(1,247)(270)(1,517)
Provision for charges(47)(116)(163)
Total depreciation, amortization and provision expenses (except IAS 19)(1,295)(387)(1,682)
Provision for retirement benefit obligations (IAS 19)(42)(24)(65)
Total Provision for retirement benefit obligations (IAS 19)(42)(24)(65)
Total depreciation, amortization and provision expenses(1,337)(411)(1,747)

For the year ended December 31, 2022
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(2)(1)(3)
Amortization expense of tangible assets(1,164)(334)(1,497)
Utilization of provision for disputes— — — 
Provision for charges(187)(43)(230)
Reversal of provision for disputes— — — 
Total depreciation, amortization and provision expenses (except IAS 19)(1,353)(378)(1,730)
Provision for retirement benefit obligations (IAS 19)(48)(26)(75)
Total Provision for retirement benefit obligations (IAS 19)(48)(26)(75)
Total depreciation, amortization and provision expenses(1,401)(404)(1,805)
Disclosure of Other Operating Income (Expense)
For the year ended December 31,
(in thousands of euros)
2024
2023
2022
Other operating expenses (136)(2,542)(985)
Other operating income3 — — 
Total Other operating income and expenses
(134)(2,542)(985)