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Intangible Assets | 12 Months Ended
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Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets | INTANGIBLE ASSETS Intangible assets consist mainly of office and administrative software as well as scientific software purchased by the Group. The following tables show the variations in intangible assets for the years ended December 31, 2019, 2020 and 2021:
|  |  | As of |  | Increase |  | Decrease |  | Translation |  | Reclassification |  | As of
| (in € thousands) |  | 2018/12/31 |  |  |  |  |  | adjustments |  |  |  | 2019/12/31
| Gross |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | 2,049 |  |  | 653 |  |  | (29) |  |  | — |  |  | 378 |  |  | 2,739 |
| Patents |  | 21 |  |  | 70 |  |  | — |  |  | — |  |  | — |  |  | 91 |
| Other intangibles |  | 313 |  |  | 65 |  |  | (313) |  |  | — |  |  | (378) |  |  | — |
| TOTAL—Gross |  | 2,384 |  |  | 788 |  |  | (342) |  |  | — |  |  | — |  |  | 2,830 |
| Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | (1,567) |  |  | (350) |  |  | 29 |  |  | — |  |  | — |  |  | (2) |
| Patents |  | (21) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (21) |
| Other intangibles |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| TOTAL - Accumulated depreciation and impairment |  | (1,588) |  |  | (350) |  |  | 29 |  |  | — |  |  | — |  |  | (1,910) |
| TOTAL - Net |  | 796 |  |  | 438 |  |  | (313) |  |  | — |  |  | — |  |  | 920 |
|  |  | As of |  | Increase |  | Decrease |  | Translation |  | Reclassification |  | As of
| (in € thousands) |  | 12/31/2019 |  |  |  |  |  | adjustments |  |  |  | 12/31/2020
| Gross |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | 1,948 |  |  | 231 |  |  | (691) |  |  | — |  |  | (48) |  |  | 1,440 |
| Patents |  | 91 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 91 |
| Other intangibles |  | — |  |  | (24) |  |  | (25) |  |  | — |  |  | 48 |  |  | — |
| TOTAL—Gross |  | 2,039 |  |  | 207 |  |  | (715) |  |  | — |  |  | — |  |  | 1,531 |
| Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | (1,592) |  |  | (309) |  |  | 688 |  |  | — |  |  | — |  |  | (1,213) |
| Patents |  | (21) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (21) |
| Other intangibles |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| TOTAL - Accumulated depreciation and impairment |  | (1,613) |  |  | (310) |  |  | 688 |  |  | — |  |  | — |  |  | (1,234) |
| TOTAL - Net |  | 426 |  |  | (102) |  |  | (27) |  |  | — |  |  | — |  |  | 297 |
|  |  | As of |  | Increase |  | Decrease |  | Translation |  | Reclassification |  | As of
| (in € thousands) |  | 12/31/2020 |  |  |  |  |  | adjustments |  |  |  | 2021/12/31
| Gross |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | 1,440 |  |  | 126 |  |  | (255) |  |  | — |  |  | (17) |  |  | 1,294 |
| Patents |  | 91 |  |  | — |  |  | (21) |  |  | — |  |  | — |  |  | 70 |
| Other intangibles |  | — |  |  | — |  |  | (17) |  |  | — |  |  | 17 |  |  | — |
| TOTAL—Gross |  | 1,531 |  |  | 126 |  |  | (293) |  |  | — |  |  | — |  |  | 1,364 |
| Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
| Software |  | (1,213) |  |  | (152) |  |  | 176 |  |  | — |  |  | — |  |  | (1,190) |
| Patents |  | (21) |  |  | — |  |  | 21 |  |  | — |  |  | — |  |  | — |
| Other intangibles |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| TOTAL - Accumulated depreciation and impairment |  | (1,234) |  |  | (152) |  |  | 197 |  |  | — |  |  | — |  |  | (1,190) |
| TOTAL - Net |  | 297 |  |  | (26) |  |  | (96) |  |  | — |  |  | — |  |  | 174 |
The implementation for the April 2021 IFRIC decision on IAS 38 had a negative impact of €495 on intangible assets on the opening balance sheet for 2020.

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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2021-03-24 + Details
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