Investments accounted for using the equity method (Tables)

12 Months Ended

Dec. 31, 2024

Investments accounted for using the equity method

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

	December 31,		December 31,
(in thousands of euros)	2024		2023
Intangible assets	16,984		20,278
Total non-current assets	16,984		20,278
Other current assets	81		44
Cash and cash equivalents	1,785		1,082
Total current assets	1,866		1,126
Deferred assets	2		41
Total assets	18,851		21,444
Capital stock	552		640
Capital reserve	21,489		22,655
Capital surplus-others	816		—
earnings brought forward	(1,089)		(178)
Net loss for the period	(3,277)		(1,111)
Treasury Shares	0		(812)
Shareholders’ equity	18,490		21,194
Total non-current liabilities	0		0
Trade payables	353		237
Other current liabilities	8		13
Total current liabilities	361		250
Total equity and liabilities	18,851		21,444
Opening net assets	21,122		22,645
Loss for the period	(3,277)		(879)
Other comprehensive income	(920)		247
Capital variations	1,566		(819)
Closing net assets	18,490		21,194
Group’s share in %	15	%	15	%
(in thousands of euros)
Group’s share	2,707		3,267
Elimination of unrealized profit on downstream sales	(1,604)		(1,881)
Goodwill	37		38
Carrying amount	1,139		1,425