Investments accounted for using the equity method (Tables)

12 Months Ended

Dec. 31, 2023

Investments accounted for using the equity method

Schedule of investment in Hepalys is accounted for using the equity method of accounting

	December 31,		October 11,
(in thousands of euros)	2023		2023
Intangible assets	20,278		20,656
Total non-current assets	20,278		20,656
Other current assets	44		13
Cash and cash equivalents	1,082		11,569
Total current assets	1,126		11,582
Deferred assets	41		2
Total assets	21,444		32,240
Capital stock	640		5,877
Capital reserve	22,656		17,176
earnings brought forward	(178)		(176)
Net loss for the period	(1,111)		(232)
Treasury Shares	(812)		0
Shareholders’ equity	21,194		22,645
Total non-current liabilities	—		—
Trade payables	237		9,590
Other current liabilities	13		6
Total current liabilities	250		9,596
Total equity and liabilities	21,444		32,240
Opening net assets	22,645		—
Loss for the period	(879)		—
Other comprehensive income	247		—
Capital variations	(819)		—
Closing net assets	21,194		—
Group's share in %	15	%	15	%
(in thousands of euros)
Group's share	3,267		3,406
Elimination of unrealised profit on downstream sales	(1,881)		—
Goodwill	38		—
Carrying amount	1,425		3,406