| Operating costs and other operating income |
8. Operating costs and other operating income RESEARCH AND DEVELOPMENT EXPENSES The following table summarizes research and development expenses for the years ended December 31, 2024, 2023 and 2022. | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | Personnel costs | | € | (87,740) | | € | (95,788) | | € | (115,484) | Subcontracting | | | (160,076) | | | (82,997) | | | (61,192) | Disposables and lab fees and premises costs | | | (17,629) | | | (18,083) | | | (19,529) | Depreciation, amortization and impairment | | | (35,378) | | | (22,254) | | | (51,493) | Professional fees | | | (15,949) | | | (9,272) | | | (9,316) | Other operating expenses | | | (18,687) | | | (12,900) | | | (12,783) | Total R&D expenses | | € | (335,459) | | € | (241,294) | | € | (269,797) |
The table below summarizes our research and development expenses for the years ended December 31, 2024, 2023 and 2022, broken down by program. | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | | | | | | | | | | | Ziritaxestat program | | € | — | | € | — | | € | (1,096) | SIKi program | | | (18,400) | | | (18,900) | | | (47,727) | TYK2 program on GLPG3667 | | | (34,965) | | | (31,289) | | | (24,467) | Cell therapy programs in oncology | | | (170,998) | | | (82,218) | | | (29,999) | Other discovery programs | | | (111,096) | | | (108,887) | | | (166,507) | Total R&D expenses | | € | (335,459) | | € | (241,294) | | € | (269,797) |
SALES AND MARKETING EXPENSES The following table summarizes the sales and marketing expenses for the years ended December 31, 2024, 2023 and 2022. | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | Personnel costs | | € | (6,561) | | € | (2,997) | | € | (1,693) | Depreciation and impairment | | | (4,475) | | | (113) | | | (59) | External outsourcing costs | | | (2,813) | | | (1,776) | | | (1,267) | Professional fees | | | (904) | | | (131) | | | (99) | Other operating expenses | | | (2,440) | | | (659) | | | (363) | Total sales and marketing expenses | | € | (17,193) | | € | (5,676) | | € | (3,480) |
GENERAL AND ADMINISTRATIVE EXPENSES The following table summarizes the general and administrative expenses for the years ended December 31, 2024, 2023 and 2022. | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | Personnel costs | | € | (52,642) | | € | (66,098) | | € | (76,536) | Depreciation and impairment | | | (8,697) | | | (15,978) | | | (8,529) | Legal and professional fees | | | (33,960) | | | (23,250) | | | (23,715) | Other operating expenses | | | (21,946) | | | (22,963) | | | (26,375) | Total general and administrative expenses | | € | (117,245) | | € | (128,289) | | € | (135,155) |
OTHER OPERATING INCOME The following table summarizes other operating income for the years ended December 31, 2024, 2023 and 2022. | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | Grant income | | € | 2,035 | | € | 6,618 | | € | 1,873 | R&D incentives income | | | 27,223 | | | 32,968 | | | 29,104 | Other income | | | 11,515 | | | 7,686 | | | 5,150 | Total other operating income | | € | 40,773 | | € | 47,272 | | € | 36,127 |
The grant income in 2024, 2023 and 2022 was fully related to grants from a Flemish agency and the Belgian government. In many cases these grant agreements carry clauses which require us to maintain a presence in the same region for a number of years and invest according to pre-agreed budgets. Grant income in 2023 also included a grant of €6.1 million from the National Institute for Health and Disability Insurance (2024: nil, 2022: nil). This grant aimed to incentivize innovative Belgian biotech companies who are performing research and development activities in order to identify new medicines. R&D incentives income was primarily composed of: | | | | | | | | | | | | Year ended December 31, | | | 2024 | | 2023 | | 2022 | | | | | (Euro, in thousands) | Income from innovation incentive system in France | | € | 2,056 | | € | 5,881 | | € | 11,075 | Income from Belgian R&D incentives | | | 16,943 | | | 16,535 | | | 10,339 | Tax rebates on payroll withholding taxes of R&D personnel (Belgium & the Netherlands) | | | 8,224 | | | 10,552 | | | 7,689 | Total R&D incentives income | | € | 27,223 | | € | 32,968 | | € | 29,104 |
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