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Financial Income and Expenses | 12 Months Ended
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Dec. 31, 2020
Financial Income and Expenses |
Financial Income and Expenses | Note 20. Financial Income and Expenses
|  | Year ended
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Income from cash and cash equivalents |  | 120 |  | 157 |  | 226
Foreign exchange gains |  | 21 |  | 18 |  | 40
Fair value variation gains / losses |  | — |  | — |  | 1,791
Total financial income |  | 142 |  | 175 |  | 2,057
Interest cost |  | (4) |  | (3) |  | (66)
Losses on cash and cash equivalents |  | (202) |  | — |  | —
Foreign exchange losses |  | (36) |  | (62) |  | (5,884)
Other financial expenses |  | (11) |  | (16) |  | (8)
Interests costs on discounted liabilities |  | — |  | — |  | (8)
Total financial expenses |  | (253) |  | (81) |  | (5,959)
Net financial income (loss) |  | (111) |  | 93 |  | (3,902)
As of December 31, 2020, financial income mainly relates to the change in the fair value of foreign currency forwards. Foreign exchange losses are mainly due to bank accounts denominated in U.S. dollars for an amount of €2.7 million and short-term deposit accounts in U.S. dollars for an amount of €2.8 million, and are explained by the depreciation of the dollar against the euro since the IPO on the Nasdaq Global Market.

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- Definition The disclosure of finance income (cost). [Refer: Finance income (cost)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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