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Trade and Other Payables
 12 Months Ended
Dec. 31, 2021
Disclosure Of Trade And Other Payables [Abstract]  
Trade and Other Payables TRADE AND OTHER PAYABLES
Trade and other payables consisted of the following:
Trade and other payables - TotalAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade payables (*)32,753 20,337 12,304 
Social security costs payables3,598 4,477 4,087 
VAT payables2 314 23,725 
Taxes payables487 319 744 
Other payables527 569 579 
TOTAL37,368 26,015 41,438 
Trade and other payables - CurrentAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade payables32,753 20,337 12,304 
Social security costs payables3,598 4,477 4,087 
VAT payables2 314 23,725 
Taxes payables487 319 744 
Other payables76 118 128 
TOTAL36,917 25,564 40,988 
Trade and other payables - Non currentAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade payables— — — 
Social security costs payables— — — 
VAT payables— — — 
Taxes payables— — — 
Other payables450 450 450 
TOTAL450 450 450 
(*) Of which : Accrued expenses18,682 13,809 6,201 
At December 31, 2021, trade payables amounted to €12,304 (€20,337 at December 31, 2020). This change is due to the reduction in operating expenses.
Trade payables include a significant portion of accrued expenses (€6,201 and €13,809 at December 31, 2021 and 2020 respectively), relating to yet unbilled amounts from the clinical trial sites via the Clinical Research Organizations (CROs) in charge of the Company's clinical trials.
The timeframe in which those invoices will be received by the Company is unknown and may be spread out over a long period after the services have been performed.
While at December 31, 2020, accrued expenses related to RESOLVE-IT, amounted to $9.6 million (€7.8 million) and €2.3 million, i.e. a total of €10.1 million, at December 31, 2021, they amounted to $0.9 million (€0.8 million) and €0.4 million, i.e. a total of €1.2 million). This reduction reflects the increase in RESOLVE-IT clinical trial sites closures following the decision taken mid-2020 to discontinue this study.
The VAT debt amounted to €23,725 at December 31, 2021 (€314 at December 31, 2020). This increase is related to the VAT amount collected on the upfront payment received from Ipsen in December 2021.