v3.25.2
Intangible assets
6 Months Ended
Jun. 30, 2025
Intangible assets other than goodwill [abstract]  
Intangible assets Intangible assets
Intangible assets are mainly comprised of the intellectual property underlying:
(i)The collaboration and license agreement with the CNRS, Montpellier 2 University and the Curie for which the Group
paid a milestone of €40 thousand in September 2019 as a result of the entry in phase 2 of ABX464.
(ii)Patents acquired through the acquisition of Prosynergia of €6,529 thousand. The patents are not yet amortized, similarly
to licenses, and are included in the ABX464 CGU for impairment test purposes.
 
Licenses and patents recognized as Intangible assets are not amortized since they are not operating in a manner intended by the
management. As a consequence, and in accordance with IAS 36, those assets were subject to an annual impairment test as of
December 31, 2024, which did not result in any impairment loss. As of June 30, 2025, no indicator of impairment has been identified.
(amounts in thousands of euros)
LICENCES
SOFTWARES
PATENTS
OTHER
INTANGIBLE
ASSETS
TOTAL
GROSS VALUES
AS OF
JANUARY 1, 2024
120
24
6,529
6,673
Acquisition
3
3
Disposal
AS OF
JUNE 30, 2024
120
27
6,529
6,677
GROSS VALUES
AS OF
DECEMBER 31, 2024
120
27
6,529
6,677
Acquisition
Disposal
AS OF
JUNE 30, 2025
120
27
6,529
6,677
(amounts in thousands of euros)
LICENCES
SOFTWARES
PATENTS
OTHER
INTANGIBLE
ASSETS
TOTAL
AMORTIZATION
AS OF
JANUARY 1, 2024
(45)
(24)
(70)
Increase
Disposal
AS OF
JUNE 30, 2024
(45)
(24)
(70)
AS OF
DECEMBER 31, 2024
(45)
(25)
(70)
Increase
(1)
(1)
Disposal
AS OF
JUNE 30, 2025
(45)
(25)
(71)
(amounts in thousands of euros)
LICENCES
SOFTWARES
PATENTS
OTHER
INTANGIBLE
ASSETS
TOTAL
NET BOOK VALUES
AS OF
JUNE 30, 2024
75
3
6,529
6,607
AS OF
DECEMBER 31, 2024
75
3
6,529
6,606
AS OF
JUNE 30, 2025
75
2
6,529
6,606