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Financial instruments included in the statement of financial position and impact on income (Tables)
 6 Months Ended
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 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 assets409 — 409 409 
Trade receivables1,837 — 1,837 1,837 
Cash and cash equivalents28,818 — 28,818 28,818 
Total assets31,064 — 31,064 31,064 
Financial liabilities
Non-current financial liabilities46,505 — 46,505 49,508 
Current financial liabilities4,735 — 4,735 4,753 
Trade payables and other payables11,639 — 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 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 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 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, 2025December 31, 2024
Lease liabilities – Short term1,247 1,261 
Repayable BPI loan advances – Short term535 689 
PGE loans *2,522 2,543 
EIB loan – Short term430 430 
Total current financial liabilities4,735 4,924 
Lease liabilities – Long term2,385 2,969 
Repayable BPI loan advances – Long term759 1,258 
PGE loans *307 1,547 
EIB loan – Long term43,054 40,204 
Total non-current financial liabilities46,505 45,978 
Total financial liabilities51,240 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 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 assets409 — 409 409 
Trade receivables1,837 — 1,837 1,837 
Cash and cash equivalents28,818 — 28,818 28,818 
Total assets31,064 — 31,064 31,064 
Financial liabilities
Non-current financial liabilities46,505 — 46,505 49,508 
Current financial liabilities4,735 — 4,735 4,753 
Trade payables and other payables11,639 — 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 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 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 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.