EX-99.2

Celyad Oncology SA

Interim consolidated statement of financial position


(€’000)	March 31, 2021
NON-CURRENT ASSETS		46,268
Intangible assets		36,181
Property, Plant and Equipment		3,807
Non-current Trade and Other receivables		2,199
Non-current Grant receivables		3,837
Other non-current assets		244
CURRENT ASSETS		15,833
Trade and Other Receivables		590
Current Grant receivables		816
Other current assets		2,294
Short-term investments		—
Cash and cash equivalents		12,133

TOTAL ASSETS		62,101

EQUITY		25,319
Share Capital		50,123
Share premium		44,188
Other reserves		31,535
Accumulated deficit		(100,527	)
NON-CURRENT LIABILITIES		25,667
Bank loans		—
Lease liabilities		2,341
Recoverable Cash advances (RCAs)		4,701
Contingent consideration payable and other financial liabilities		17,746
Post-employment benefits		614
Other non-current liabilities		264
CURRENT LIABILITIES		11,115
Bank loans		19
Lease liabilities		1,039
Recoverable Cash advances (RCAs)		341
Trade payables		4,532
Other current liabilities		5,185

TOTAL EQUITY AND LIABILITIES		62,101


(€‘000)	For the Three- month period ended March 31, 2021
Revenue		—
Cost of sales		—
Gross profit		—
Research and Development expenses		(4,739	)
General & Administrative expenses		(2,341	)
Change in fair value of contingent consideration		(2,220	)
Other income		670
Other expenses		(145	)
Operating Loss		(8,774	)
Financial income		140
Financial expenses		(66	)
Loss before taxes		(8,701	)
Income taxes		—
Loss for the period		(8,701	)
Basic and diluted loss per share (in €)		(0.61	)

Other comprehensive income/(loss)
Items that will not be reclassified to profit and loss		—
Remeasurement of post-employment benefit obligations, net of tax		—
Items that may be subsequently reclassified to profit or loss		8
Currency translation differences		8
Other comprehensive income / (loss) for the period, net of tax		8

Total comprehensive loss for the period		(8,693	)
Total comprehensive loss for the period attributable to Equity Holders		(8,693	)