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STATEMENTS OF CASH FLOWS - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Cash flows provided by (used in) operating activities |  |  |
Net loss for the period | € (33,619) | € (30,218) | € (33,014)
Elimination of other non-cash, non-operating income and expenses |  |  |
Depreciation, amortization and provisions | 1,888 | 1,579 | 1,295
Tax credits | (7,654) | (4,297) | (4,299)
Cost of net debt | 118 | (5) | 5
Share-based compensation expense | 938 | 1,407 | 833
Exchange gains / losses | 3,039 |  |
Fair value variation through profit and loss | (1,791) |  |
Other | 41 |  |
Cash flows used in operations before tax, interest and changes in working capital | (37,041) | (31,534) | (35,180)
Decrease / (Increase) in operating and other receivables | (459) | 1,780 | (1,156)
Increase / (Decrease) in operating and other payables | 1,271 | (2,974) | 2,884
Decrease in inventories | 68 | 22 | 30
Tax credit received | 8,424 | 3,897 |
Other | (2,853) | 403 | (785)
Tax, interest and changes in operating working capital | 6,451 | 3,130 | 973
Net cash flows used in operating activities | (30,590) | (28,404) | (34,207)
Cash flows provided by (used in) investing activities |  |  |
Purchases of property, plant and equipment and intangible assets | (292) | (136) | (549)
Disposals of property, plant and equipment and intangible assets | 0 | 3 |
Decrease / (Increase) in short-term deposit accounts | (7,694) |  |
Decrease / (Increase) in other noncurrent financial assets | (571) | (693) | 129
Net cash flows used in investing activities | (8,557) | (826) | (420)
Cash flows provided by (used in) financing activities |  |  |
Capital increase, net of transaction costs | 101,782 | 8,654 | 32,526
Increase in debt | 9,979 |  |
Repayment of debt | (61) | (146) | (259)
Repayment of lease debt | (26) | (130) |
Net cash flows provided by financing activities | 111,674 | 8,378 | 32,268
Net increase (decrease) in cash and cash equivalents | 72,527 | (20,852) | (2,358)
Net cash and cash equivalents at beginning of period | 35,840 | 56,692 | 59,051
Exchange rate effect on cash in foreign currency | (2,681) |  |
Net cash and cash equivalents at end of period | € 105,687 | € 35,840 | € 56,692

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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_25&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_28&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_14_f&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from sale of property, plant and equipment and intangible assets. + References No definition available. + Details
Name: | iva_ProceedsFromDisposalsOfPropertyPlantAndEquipmentAndIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | iva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition Purchase Of Property Plant And Equipment And Intangile Assets Classified As Investing Activities + References No definition available. + Details
Name: | iva_PurchaseOfPropertyPlantAndEquipmentAndIntangibleAssetsClassifiedAsInvestingActivities
Namespace Prefix: | iva_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration