Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Of Property Plant And Equipment [Abstract]

Summary of Variations in Tangible Assets

The following tables show the variations in tangible assets for the years ended December 31, 2017,2018 and 2019:

Property, plant & equipment—Variations (in thousands of euros)	As of January 1, 2017			Increase			Decrease			Reclassification			As of December 31, 2017
Gross
Buildings on non-freehold land		—			11			—			—			11
Scientific equipment		6,078			3,546			(49	)		—			9,576
Fittings		988			138			—			—			1,126
Vehicles		82			61			(44	)		—			99
Computer equipment		1,475			211			(12	)		281			1,954
Furniture		317			40			—			—			357
In progress		—			281						(281	)		—
TOTAL - Gross		8,940			4,287			(105	)		—			13,123
Accumulated depreciation and impairment
Scientific equipment		(4,438	)		(673	)		48			—			(5,063	)
Fittings		(657	)		(65	)		—			—			(722	)
Vehicles		(29	)		(17	)		22			—			(24	)
Computer equipment		(530	)		(184	)		11			—			(703	)
Furniture		(276	)		(9	)		—			—			(285	)
In progress		—			—			—			—			—
TOTAL - Depreciation and impairment		(5,930	)		(949	)		81			—			(6,798	)
TOTAL - Net		3,010			3,338			(24	)		—			6,324

8. PROPERTY, PLANT AND EQUIPMENT (continued)

Property, plant and equipment—Variations (in thousands of euros)	As of January 1, 2018			Increase			Decrease			Reclassification			As of December 31, 2018
Gross
Buildings on non-freehold land		11			—			—			1,447			1,458
Scientific equipment		9,576			1,484			(235	)		54			10,879
Fittings		1,126			443			(43	)		5			1,531
Vehicles		99			—			—			—			99
Computer equipment		1,954			200			(5	)		(702	)		1,446
Furniture		357			8			(4	)		—			361
In progress		—			805			—			(804	)		—
TOTAL - Gross		13,123			2,939			(288	)		—			15,774
Accumulated depreciation and impairment
Buildings on non-freehold land		—			(1	)		—			—			(1	)
Scientific equipment		(5,063	)		(1,142	)		218			—			(5,988	)
Fittings		(722	)		(91	)		43			—			(769	)
Vehicles		(24	)		(21	)		0			—			(45	)
Computer equipment		(703	)		(216	)		4			—			(915	)
Furniture		(285	)		(11	)		4			—			(292	)
In progress		—			—			—			—			—
TOTAL - Depreciation and impairment		(6,798	)		(1,481	)	270				—			(8,010	)
TOTAL - Net		6,324			1,459			(18	)		—			7,764

8. PROPERTY, PLANT AND EQUIPMENT (continued)

Property, plant and equipment - Variations	As of									Translation					As of
(in € thousands)	2018/12/31			Increase			Decrease			adjustments		Reclassification			2019/12/31
Gross
Buildings on non-freehold land		1,458			12,218			—			—		(1,447	)		12,229
Scientific equipment		10,879			556			(120	)		—		(54	)		11,260
Fittings		1,531			66			—			—		(5	)		1,592
Vehicles		99			—			—			—		—			99
Computer equipment		1,446			227			(15	)		—		11			1,669
Furniture		361			31			(3	)		—		—			389
In progress		0			241			(1,737	)		—		1,496			—
TOTAL - Gross		15,774			13,339			(1,875	)		—		—			27,238
Accumulated depreciation and impairment
Buildings on non-freehold land		(1	)		(1,215	)		—			—		—			(1,216	)
Scientific equipment		(5,988	)		(1,303	)		119			—		—			(7,172	)
Fittings		(769	)		(105	)		—			—		—			(875	)
Vehicles		(45	)		(21	)		—			—		—			(66	)
Computer equipment		(915	)		(252	)		12			—		—			(1,155	)
Furniture		(292	)		(13	)		3			—		—			(303	)
In progress		—			—			—			—		—			—
TOTAL - Depreciation and impairment		(8,010	)		(2,909	)		133			—		—			(10,785	)
TOTAL - Net		7,764			10,429			(1,741	)		—		—			16,453