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v3.24.3

Notes to the interim condensed consolidated statement of financial position - Investments accounted for using the equity method - investment in Hepalys accounted for using equity method of accounting (Details) - EUR (€) |  | 6 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jan. 15, 2024 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023 | Dec. 31, 2022
Investments accounted for using the equity method |  |  |  |  |
Intangible assets |  | € 451,000 |  | € 541,000 |
Other current assets |  | 14,554,000 |  | 11,696,000 |
Cash and cash equivalents |  | 10,147,000 | € 31,240,000 | 26,918,000 | € 86,736,000
Total assets |  | 39,426,000 |  | 69,561,000 |
Capital stock |  | 524,772 |  | 521,000 |
Net loss for the period |  | (49,029,000) |  | (110,426,000) |
Shareholders' equity |  | (79,060,000) | (7,667,000) | (32,032,000) | 45,476,000
Total non-current liabilities |  | 70,340,000 |  | 51,434,000 |
Trade payables |  | 36,583,000 |  | 37,679,000 |
Other current liabilities |  | 5,834,000 |  | 7,165,000 |
Total current liabilities |  | 48,146,000 |  | 50,158,000 |
Total equity and liabilities |  | 39,426,000 |  | 69,561,000 |
Balance at the beginning |  | (32,032,000) | 45,476,000 | 45,476,000 |
Loss for the period |  | (49,029,000) | (55,269,000) |  |
Balance at the end |  | (79,060,000) | (7,667,000) | (32,032,000) |
Carrying amount |  | € 1,131,000 |  | € 1,425,000 |
Hepalys Pharma, Inc |  |  |  |  |
Investments accounted for using the equity method |  |  |  |  |
Group's share in % |  | 14.64% |  | 15.00% |
Group's share |  | € 2,813,000 |  | € 3,267,000 |
Elimination of unrealised profit on downstream sales |  | (1,718,000) |  | (1,881,000) |
Goodwill |  | 37,000 |  | 39,000 |
Carrying amount |  | 1,131,000 |  | 1,425,000 |
Hepalys Pharma, Inc |  |  |  |  |
Investments accounted for using the equity method |  |  |  |  |
Intangible assets |  | 17,217,000 |  | 20,278,000 |
Total non-current assets |  | 17,217,000 |  | 20,278,000 |
Other current assets |  | 17,000 |  | 44,000 |
Cash and cash equivalents |  | 1,997,000 |  | 1,082,000 |
Total current assets |  | 2,015,000 |  | 1,126,000 |
Deferred assets |  | 2,000 |  | 41,000 |
Total assets |  | 19,233,000 |  | 21,444,000 |
Capital stock |  | 523,000 |  | 640,000 |
Capital reserve |  | 20,379,000 |  | 22,655,000 |
Capital surplus-others |  | 774,000 |  |  |
Earnings brought forward |  | (1,018,000) |  | (178,000) |
Net loss for the period |  | (1,444,000) |  | (1,111,000) |
Treasury Shares |  |  |  | (812,000) |
Shareholders' equity |  | 19,214,000 |  | 21,194,000 | € 22,645,000
Trade payables |  | 7,000 |  | 237,000 |
Other current liabilities |  | 12,000 |  | 13,000 |
Total current liabilities |  | 19,000 |  | 250,000 |
Total equity and liabilities |  | 19,233,000 |  | 21,444,000 |
Balance at the beginning |  | 21,194,000 | € 22,645,000 | 22,645,000 |
Loss for the period |  | (1,509,000) |  | (879,000) |
Other comprehensive income |  | (1,964,000) |  | 247,000 |
Capital variations |  | 1,566,000 |  | (819,000) |
Balance at the end |  | € 19,214,000 |  | € 21,194,000 |
Group's share in % | 14.60% | 14.60% |  | 15.00% |

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