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Financial liabilities (Tables) | 6 Months Ended
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Jun. 30, 2025
Disclosure of financial liabilities [abstract] |
Schedule of Changes in Financial Liabilities |
| As of
(in thousands of euros) | June 30, 2025 |  | December 31, 2024
Lease liabilities – Short term | 1,247 |  |  | 1,261 |
Repayable BPI loan advances – Short term | 535 |  |  | 689 |
PGE loans * | 2,522 |  |  | 2,543 |
EIB loan – Short term | 430 |  |  | 430 |
Total current financial liabilities | 4,735 |  |  | 4,924 |
Lease liabilities – Long term | 2,385 |  |  | 2,969 |
Repayable BPI loan advances – Long term | 759 |  |  | 1,258 |
PGE loans * | 307 |  |  | 1,547 |
EIB loan – Long term | 43,054 |  |  | 40,204 |
Total non-current financial liabilities | 46,505 |  |  | 45,978 |
Total financial liabilities | 51,240 |  |  | 50,902 |
(*)”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 June 30, 2025
(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 | 409 |  | — |  | 409 |  | 409 |
Trade receivables | 1,837 |  | — |  | 1,837 |  | 1,837 |
Cash and cash equivalents | 28,818 |  | — |  | 28,818 |  | 28,818 |
Total assets | 31,064 |  | — |  | 31,064 |  | 31,064 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 46,505 |  | — |  | 46,505 |  | 49,508 |
Current financial liabilities | 4,735 |  | — |  | 4,735 |  | 4,753 |
Trade payables and other payables | 11,639 |  | — |  | 11,639 |  | 11,639 |
Total liabilities | 62,879 |  | — |  | 62,879 |  | 65,900 |
(1)The fair value of current and non-current financial liabilities including 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
(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 financial liabilities including 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.
Schedule of Changes in Lease Liabilities | 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) | Lease Liabilities | Repayable BPI Loan Advances | PGE Loans | EIB Loan | Total
Bpifrance advance |  | Curadigm Bpi advance | HSBC “PGE” | Bpifrance “PGE”
As of December 31, 2024 | 4,230 |  | 1,606 |  |  | 342 |  | 1,891 |  | 2,198 |  | 40,635 |  | 50,902 |
Principal received | — |  | — |  |  | — |  | — |  | — |  | — |  | — |
Decrease in loans and conditional advances | — |  | (600) |  |  | (75) |  | (626) |  | (626) |  | — |  | (1,927) |
Interest paid | (69) |  | — |  |  | — |  | (11) |  | (22) |  | (233) |  | (335) |
Payment of lease liabilities | (568) |  | — |  |  | — |  | — |  | — |  | — |  | (568) |
Cash flows used in financing activities | (637) |  | (600) |  |  | (75) |  | (638) |  | (648) |  | (233) |  | (2,831) |
Indexation effect on current lease commitment | — |  | — |  |  | — |  | — |  | — |  | — |  | — |
Impact of discounting and catch-up | — |  | 3 |  |  | 8 |  | (4) |  | (1) |  | (1,036) |  | (1,031) |
Accumulated fixed interest expense accrual | 38 |  | 10 |  |  | — |  | 11 |  | 21 |  | 742 |  | 822 |
Accumulated variable interest expense accrual | — |  | — |  |  | — |  | — |  | — |  | 3,377 |  | 3,377 |
Non-cash from financing activities | 38 |  | 13 |  |  | 8 |  | 7 |  | 19 |  | 3,083 |  | 3,169 |
As of June 30, 2025 | 3,632 |  | 1,019 |  |  | 275 |  | 1,260 |  | 1,569 |  | 43,484 |  | 51,240 |
Of which Current | 1,247 |  | 438 |  |  | 97 |  | 1,260 |  | 1,262 |  | 430 |  | 4,735 |
Of which Non-Current | 2,385 |  | 581 |  |  | 178 |  | — |  | 307 |  | 43,054 |  | 46,505 |
Schedule of Advances Loans and Lease Liabilities | The due dates for repayment of the financial liabilities at their nominal value and including fixed rate interests and future variable interest payments have been estimated based on the milestone and royalties forecasts at the reporting date are as follows:
| As of June 30, 2025
(in thousands of euros) | Less than 1 year | Between 1 and 3 years | Between 3 and 5 years | More than 5 years | Total
Bpifrance | 442 |  | 595 |  | — |  | — |  | 1,037 |
Curadigm interest-free Bpifrance advance | 100 |  | 200 |  | 25 |  | — |  | 325 |
HSBC “PGE” (1) | 1,266 |  | — |  | — |  | — |  | 1,266 |
Bpifrance “PGE” (1) | 1,275 |  | 314 |  | — |  | — |  | 1,589 |
EIB fixed rate loan | 467 |  | 22,027 |  | 44,891 |  | 30,366 |  | 97,751 |
Lease liabilities | 1,282 |  | 1,707 |  | 866 |  | — |  | 3,855 |
Total | 4,831 |  | 24,843 |  | 45,781 |  | 30,366 |  | 105,822 |
(1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over 5 years with a deferral of 1 year (last reimbursement being in 2026).
| 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 | Total
Bpifrance | 800 |  | 837 |  | — |  | — |  | 1,637 |
Curadigm interest-free Bpifrance advance | 100 |  | 200 |  | 75 |  | — |  | 375 |
HSBC “PGE” (1) | 1,272 |  | 631 |  | — |  | — |  | 1,903 |
Bpifrance “PGE” (1) | 1,289 |  | 948 |  | — |  | — |  | 2,237 |
EIB fixed rate loan | 467 |  | 19,942 |  | 40,784 |  | 39,196 |  | 100,389 |
Lease liabilities | 1,282 |  | 2,131 |  | 866 |  | 216 |  | 4,495 |
Total | 5,210 |  | 24,689 |  | 41,725 |  | 39,412 |  | 111,036 |
(1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over five years with a deferral of 1 year (last reimbursement being in 2026).

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