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Unaudited interim condensed consolidated statement of cash flows - EUR (€) € in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Cash flows used in operating activities |  |  |
Net loss for the period |  | € (49,029) | € (55,269)
Elimination of non-cash or non-operating income and expenses |  |  |
Depreciation, amortization and provisions |  | 1,878 | 1,138
Deferred and current taxes |  | 22 | (35)
Tax credits |  | (2,657) | (3,643)
Cost of debt |  | 5,180 | 1,900
Sharebased compensation expense |  | 2,238 | 2,046
Share of net profit of associates and joint ventures accounted for using the equity method |  | 8 |
Exchange (gains) / losses |  | (73) | 503
Fair value variation through profit and loss |  | (8,506) | (1,623)
Other |  |  | 18
Cash flows used in operations before tax, interest and changes in working capital |  | (50,939) | (54,965)
Decrease / (increase) in operating and other receivables |  | 4,075 | (2,322)
Increase / (decrease) in operating and other payables |  | (2,409) | 8,147
Decrease / (increase) in inventories |  | 24 | (28)
Tax credit received |  | 5,333 | 5,220
Other | [1] | (4,426) | (1,285)
Tax, interest and changes in operating working capital |  | 2,597 | 9,732
Net cash used in operating activities |  | (48,342) | (45,233)
Cash flows used in investing activities |  |  |
Purchases of property, plant and equipment and intangible assets |  | (255) | (230)
Disposals of property, plant and equipment and intangible assets |  | 90 | 130
Decrease / (Increase) in short-term deposit accounts |  | 70 | 998
Increase / (Decrease) in other non-current financial assets |  | 9,008 | (8,600)
Net cash from (used in) investing activities |  | 8,912 | (7,702)
Cash flows used in financing activities |  |  |
Capital increase net of transaction cost |  | 6 | 2
Subscription of borrowings and warrants net of transaction cost |  | 24,911 |
Repayment of debt |  | (1,177) | (1,448)
Repayment of lease liabilities |  | (1,173) | (707)
Net cash from (used in) financing activities |  | 22,568 | (2,153)
Net increase (decrease) in cash and cash equivalents |  | (16,863) | (55,087)
Cash and cash equivalents at beginning of period |  | 26,918 | 86,736
Exchange gains / (losses) |  | 92 | (409)
Net cash and cash equivalents at the end of period |  | € 10,147 | € 31,240
[1] | Mainly include an increase in prepaid expense

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- Definition Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 + Details
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