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Financial instruments included in the statement of financial position and impact on income (Tables) | 6 Months Ended
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Jun. 30, 2025
Disclosure of detailed information about financial instruments [abstract] |
Schedule of Financial Assets | 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 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.

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