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Share-based payments (Tables)

6 Months Ended

Jun. 30, 2025

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Schedule of Changes in Founders' Warrants, Warrants and Free Shares

The number of stock options, founders’ warrants, warrants and free shares outstanding on June 30, 2025 and their main characteristics, are detailed below:

Founders’ warrants outstanding as of June 30, 2025

			BSPCE 2015-1			BSPCE 2015-3			BSPCE 2016 O			BSPCE 2016 P			BSPCE 2017 O			BSCPE 2017
Date of the shareholders' meeting			18-Jun-14			18-Jun-14			25-Jun-15			25-Jun-15			23-Jun-16			23-Jun-16
Date of grant by the Executive Board			10-Feb-15			10-Jun-15			2-Feb-16			2-Feb-16			7-Jan-17			7-Jan-17
Total number of BSPCEs authorized			450,000			450,000			450,000			450,000			450,000			450,000
Total number of BSPCEs granted			71,650			53,050			126,400			129,250			117,650			80,000
Total number of shares to which the BSPCE were likely to give right on the date of their grant			71,650			53,050			126,400			129,250			117,650			80,000
the number of which that may be subscribed by corporate officers:			24,000			—			23,500			23,500			26,400			32,000
the number that can be subscribed by Laurent LEVY			24,000			—			23,500			23,500			26,400			32,000
Number of beneficiaries who are not corporate officers			13			42			43			50			42			3
Starting date for the exercise of the BSPCE			02/10/2016			06/10/2016			02/02/2017			02/02/2016			01/07/2017			01/07/2017
BSPCE expiry date			02/10/2025			06/10/2025			02/02/2026			02/02/2026			01/07/2027			01/07/2027
BSPCE exercise price			€18.57			€20.28			€14.46			€14.46			€15.93			€15.93
Number of shares subscribed as of June 30, 2025			—			—			333			—			—			—
Total number of BSPCEs lapsed or cancelled as of June 30, 2025			71,650			53,050			29,250			31,150			20,600			—
Total number of BSPCEs outstanding as of June 30, 2025			—			—			96,817			98,100			97,050			80,000
Total number of shares available for subscription as of June 30, 2025			—			—			96,817			98,100			97,050			80,000
Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSPCEs (assuming that all the conditions for the exercise of the related BSPCEs are met)			—			—			96,817			98,100			97,050			80,000

Warrants outstanding as of June 30, 2025

			BSA 2015-1			BSA 2015-2 (a)			BSA 2018-2			BSA 2019-1			BSA 2020			BSA 2021 (a)
Date of the shareholders’ meeting			18-Jun-14			18-Jun-14			23-May-18			23-May-18			11-Apr-19			30-Nov-20
Date of grant by the Executive Board			10-Feb-15			25-Jun-15			27-Jul-18			29-Mar-19			17-Mar-20			20-Apr-21
Maximum number of BSAs authorized			100,000			100,000			140,000			140,000			500,000			650,000
Total number of BSAs granted			26,000			64,000			5,820			18,000			18,000			48,103
Number of shares to which the BSA were likely to give right on the date of their grant			26,000			64,000			5,820			18,000			18,000			48,103
including the total number of shares that may subscribed by the corporate officers of the Company			15,000			—			—			12,700			14,024			—
Relevant officers:
Anne-Marie GRAFFIN			5,000			—			—			2,900			3,843			—
Enno SPILLNER			3,000			—			—			4,000			3,829			—
Alain HERRERA			5,000			—			—			2,900			3,195			—
Gary PHILLIPS			—			—			—			—			—			—
Number of beneficiaries who are not corporate officers			2			1			1			1			1			1
Starting date for the exercise of the BSA			02/10/2015			06/25/2015			07/27/18			03/29/19			03/17/20			04/20/21
BSA expiry date (6)			02/10/2025			06/25/2025			07/27/28			03/29/29			03/17/30			04/20/31
BSA issue price			€4.87			€5.00			€2.36			€1.15			€0.29			€2.95
Exercise price per BSA			€17.67			€19.54			€16.10			€11.66			€6.59			€13.47
Number of shares subscribed as of June 30, 2025			—			—			—			—			—			—
Total number of forfeited or cancelled BSAs as of June 30, 2025			26,000			64,000			—			—			—			33,672
Total number of BSAs outstanding as of June 30, 2025			—			—			5,820			18,000			18,000			14,431
Total number of shares available for subscription as of June 30, 2025 (considering the conditions of exercise of the BSAs)			—			—			—			—			—			—
Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSAs (assuming that all the conditions for the exercise of said BSAs are met)			—			—			5,820			18,000			18,000			14,431

Free shares outstanding as at June 30, 2025

			AGA 2023 - P1			AGA 2023 - P2
Date of the shareholders’ meeting			27-Jun-23			27-Jun-23
Date of grant by the Executive Board			27-Jun-23			27-Jun-23
Total number of AGAs authorized			1,200,000			1,200,000
Total number of AGAs granted			427,110			439,210
Total number of shares to which the AGAs were likely to give right on the date of their grant			427,110			439,210
including the number that can be subscribed by corporate officers:			298,860			293,470
the number that can be subscribed by Laurent LEVY			200,116			200,116
the number that can be subscribed by Anne-Juliette HERMANT			33,354			33,354
the number that can be subscribed by Bart VAN RHIJN			65,390			65,390
Number of beneficiaries who are not corporate officers			88			87
Date of acquisition (end of the acquisition period)			06/27/25			06/27/25
Number of shares subscribed as of June 30, 2025			392,060			417,760
Total number of AGAs lapsed or cancelled as of June 30, 2025			35,050			21,450
Total number of AGAs outstanding as of June 30, 2025			—			—
Total number of shares that may be subscribed			—			—
Duration of the holding period			1 year			1 year

						BSPCE						BSA						OSA												Total
Total number of shares underlying grants outstanding as of June 30, 2025						371,967						56,251						4,730,663												5,158,881

Schedule of Changes in Share Options

Stock options outstanding as of June 30, 2025

			OSA 2016-1 P			OSA 2016-2			OSA 2017 O			OSA 2018			OSA 2019-1			OSA 2019 LLY			OSA 2020			OSA 2021-04 O
Date of the shareholders’ meeting			25-Jun-15			23-Jun-16			23-Jun-16			14-Jun-17			23-May-18			11-Apr-19			11-Apr-19			30-Nov-20
Date of grant by the Executive Board			02-Feb-16			03-Nov-16			07-Jan-17			6-Mar-18			29-Mar-19			24-Oct-19			11-Mar-20			20-Apr-21
Total number of OSAs authorized			450,000			450,000			450,000			526,800			648,000			500,000			500,000			850,000
Total number of OSAs granted			6,400			4,000			3,500			62,000			37,500			500,000			407,972			143,200
Total number of shares to which the OSAs were likely to give right on the date of their grant			6,400			4,000			3,500			62,000			37,500			500,000			407,972			143,200
including the number that may be subscribed or purchased by corporate officers:			—			—			—			—			—			500,000			180,000			—
the number that can be subscribed by Laurent LEVY			—			—			—			—			—			500,000			120,000			—
the number that can be subscribed by Anne-Juliette HERMANT			—			—			—			—			—			—			60,000			—
the number that can be subscribed by Bart VAN RHIJN			—			—			—			—			—			—			—			—
the number that can be subscribed by Louis KAYITALIRE			—			—			—			—			—			—			—			—
Number of beneficiaries who are not corporate officers			2			1			2			5			12			—			104			13
Starting date for the exercise of the OSA			02/02/2017			11/03/2017			01/08/2018			03/07/2019			03/30/2021			10/24/2019			03/11/2021			04/20/22
OSA expiry date			02/02/2026			11/03/2026			01/07/2027			03/06/2028			03/29/2029			10/24/2029			03/11/2030			04/20/31
Exercise price per OSA			€13.05			€14.26			€14.97			€12.87			€11.08			€6.41			€6.25			€13.74
Number of shares subscribed as of June 30, 2025			—			—			—			—			—			—			—			—
Total number of lapsed or cancelled OSAs as of June 30, 2025			6,000			—			3,000			12,000			12,750			—			47,265			104,668
Total number of OSAs outstanding as of June 30, 2025			400			4,000			500			50,000			24,750			500,000			360,707			38,532
Maximum number of shares available for subscription as of June 30, 2025 (given the vesting conditions of the OSAs)			400			4,000			500			50,000			24,750			—			360,707			38,532
Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met)			400			4,000			500			50,000			24,750			500,000			360,707			38,532

			OSA 2021-04 P			OSA 2021-06 P			OSA 2021-06 O			OSA 2022-06 P			OSA 2022-06 O			OSA 2023-01 O			OSA 2024-01 O			OSA 2025-01 O			OSA 2025-02 O
Date of the shareholders’ meeting			30-Nov-20			30-Nov-20			28-Apr-21			30-Nov-20			28-Apr-21			20-jun-2023			20-Jul-23			28-May-2024			28-May-2024
Date of grant by the Executive Board			20-Apr-21			21-Jun-21			21-Jun-21			22-Jun-22			22-Jun-22			20-Jul-23			23-May-24			18-Feb-25			16-May-25
Total number of OSAs authorized			1,000,000			1,000,000			850,000			1,000,000			850,000			1,700,000			1,700,000			1,700,000			1,700,000
Total number of OSAs granted			428,000			60,000			60,000			170,400			410,500			338,860			1,224,780			8,000			1,241,005
Total number of shares to which the OSAs were likely to give right on the date of their grant			428,000			60,000			60,000			170,400			410,500			338,860			1,224,780			8,000			1,241,005
including the number that may be subscribed or purchased by corporate officers:			240,000			60,000			60,000			—			245,000			298,860			930,000			—			945,000
the number that can be subscribed by Laurent LEVY			180,000			—			—			—			150,000			200,116			500,000			—			505,000
the number that can be subscribed by Anne-Juliette HERMANT			60,000			—			—			—			35,000			33,354			90,000			—			100,000
the number that can be subscribed by Bart VAN RHIJN			—			60,000			60,000			—			60,000			65,390			180,000			—			190,000
the number that can be subscribed by Louis KAYITALIRE			—			—			—			—			—			—			160,000			—			150,000
Number of beneficiaries who are not corporate officers			14			—			—			83			49			2			107			2			105
Starting date for the exercise of the OSA			04/20/22			06/21/22			06/21/22			06/22/23			06/22/23			7/20/2023			5/23/2024			2/18/2025			5/16/2025
OSA expiry date			04/20/31			06/21/31			06/21/31			06/22/32			06/22/32			7/20/2033			5/23/2034			2/18/2035			5/16/2035
Exercise price per OSA			€13.74			€12.99			€12.99			€4.16			€4.16			€5.00			€5.81			€3.36			€2.97
Number of shares subscribed as of June 30, 2025			—			—			—			—			—			—			—			—			—
Total number of lapsed or cancelled OSAs as of June 30, 2025			87,400			—			—			46,620			30,500			20,000			5,250			—			1
Total number of OSAs outstanding as of June 30, 2025			340,600			60,000			60,000			123,780			380,000			318,860			1,219,530			8,000			1,241,004
Maximum number of shares available for subscription as of June 30, 2025 (given the vesting conditions of the OSAs)			—			—			60,000			—			380,000			106,288			406,510			—			—
Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met)			340,600			60,000			60,000			123,780			380,000			318,860			1,219,530			8,000			1,241,004

						BSPCE						BSA						OSA												Total
Total number of shares underlying grants outstanding as of June 30, 2025						371,967						56,251						4,730,663												5,158,881

Schedule of Number of Founders' Warrants, Warrants and Free Shares Outstanding and Their Characteristics

As of June 30, 2025, the details of active share-based payment plans with remaining IFRS 2 expense are presented in the tables below, reflecting the assumptions related to the probability that the non-market performance conditions will be and the ongoing accounting impact for the period:

AGA

Share price (in euros)

Exercise price (in euros)

Volatility

Maturity (in years)

Risk-free rate

Yield

Value of initial plan (in thousands of euros)

Expense for the first half of 2025 (in thousands of euros)

Expense for the first half of 2024 (in thousands of euros)

AGA 2023 - P1

4.87

0.00

n.a.

n.a.

3% / 3.2%

0.00

%

2,071

446

472

AGA 2023 - P2

4.87

0

n.a.

n.a.

3% /3.2%

0.00

%

2,130

442

507

Total AGA

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

888

1,232

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended June 30, 2025						—						—						1,273						888						2,161

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended June 30, 2024						—						—						708						1,232						1,940

Schedule of Number of Shares Options Outstanding and Their Characteristics

OSA			Share price (in euros)			Exercise price (in euros)			Volatility			Maturity (in years)			Risk-free rate			Yield			Value of initial plan (in thousands of euros)			Expense for the first half of 2025 (in thousands of euros)			Expense for the first half of 2024 (in thousands of euros)
OSA 2021-04 O			13.60			13.74			38.9% - 37.8% - 38.3%			5.5 / 6 /6.5			0.38% / 0.33% / 0.28%			0.00		%	684			—			(4)
OSA 2021-04 P			13.60			13.74			39.10		%	10			0.03		%	0.00		%	1,816			48			77
OSA 2021-06 O			12.20			12.99			39.2% - 37.9% - 38.1%			5.5 / 6 /6.5			0.35% / 0.30% / 0.26%			0.00		%	246						13
OSA 2021-06 P			12.20			12.99			39.10		%	10			0.13		%	0.00		%	212			12			12
OSA 2022-06 P			3.68			4.16			0.4008			10			0.0228			0.00		%	71			—			2
OSA 2022-06 O			3.68			4.16			42.06% - 41.21% - 40.65%			5.5 / 6 /6.5			1.83% / 1.87% / 1.90%			0.00		%	580			23			57
OSA 2023-01 O			6.75			5.00			45.07% - 44.11% - 43.41%			5.5 / 6 /6.5			2.85% /2.83% / 2.82%			0.00		%	1,255			164			357
OSA 2024-01 O			5.19			5.81			53.30% - 51.90% - 50.70%			5.4 / 5.9 / 6.4			3.00% / 3.02% / 3.02%			0.00		%	3,107			837			194
OSA 2025-01 O			3.65			3.36			47.18% / 47.43% / 47.57%			5.4 / 5.9 / 6.4			2.83% / 2.91% / 2.98%			0.00		%	15			3			—
OSA 2025-02 O			3.74			2.97			47.56% / 47.32% / 47.43%			5.4 / 5.9 / 6.4			2.53% / 2.61% / 2.70%			0.00		%	2,523			186			—
Total OSA			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			1,273			708

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended June 30, 2025						—						—						1,273						888						2,161

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended June 30, 2024						—						—						708						1,232						1,940

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