| Property, plant and equipment |
Note 5. Property, plant and equipment | | | | | | | | | | | | | January 1, | | | | | | | | December 31, | (in thousands of euros) | | 2025 | | Increases | | Decreases | | Others | | 2025 | Land | | 172 | | — | | — | | — | | 172 | Buildings | | 3,470 | | — | | (1) | | — | | 3,469 | Technical facilities, equipment and tooling | | 5,819 | | 12 | | (1,054) | | — | | 4,777 | Other property, plant and equipment | | 1,271 | | 82 | | (10) | | — | | 1,343 | Property, plant and equipment in progress | | 20 | | — | | — | | (20) | | (0) | Right of use | | 9,447 | | 893 | | — | | (160) | | 10,180 | Property, plant and equipment, gross | | 20,199 | | 987 | | (1,066) | | (180) | | 19,940 | Depreciation and impairment of buildings | | (3,357) | | (177) | | 169 | | — | | (3,365) | Depreciation and impairment of technical facilities, equipment and tooling | | (5,390) | | (277) | | 1,204 | | — | | (4,462) | Depreciation and impairment of other property, plant and equipment | | (1,078) | | (102) | | 15 | | — | | (1,165) | Depreciation and impairment of right of use | | (5,368) | | (2,723) | | — | | 123 | | (7,968) | Depreciation and impairment | | (15,193) | | (3,278) | | 1,388 | | 123 | | (16,960) | Property, plant and equipment, net | | 5,005 | | (2,291) | | 322 | | (57) | | 2,979 |
As of December 31, 2025, the gross value of property, plant and equipment decreased by €0.3 million, mainly due to the right of use related to new Fibroscans for €0.9 million, which was offset by the decrease of €1.1 million mainly related to disposal of technical facilities for €1.0 million. Depreciation and impairment increased by €1.8 million mainly due to (i) the depreciation of €2.2 million of the right of use and (ii) an impairment of €0.6 million of the right of use related to Fibroscans, which was offset by the derecognition of accumulated depreciation on the disposed technical facilities of €1.0 million. | | | | | | | | | | | | | January 1, | | | | | | | | December 31, | (in thousands of euros) | | 2024 | | Increases | | Decreases | | Others | | 2024 | Land | | 172 | | — | | — | | — | | 172 | Buildings | | 3,470 | | — | | — | | — | | 3,470 | Technical facilities, equipment and tooling | | 5,604 | | 266 | | (155) | | 104 | | 5,819 | Other property, plant and equipment | | 1,536 | | 26 | | (291) | | — | | 1,271 | Property, plant and equipment in progress | | 115 | | 20 | | — | | (115) | | 20 | Right of use | | 8,943 | | 421 | | — | | 83 | | 9,447 | Property, plant and equipment, gross | | 19,840 | | 732 | | (446) | | 73 | | 20,199 | Depreciation and impairment of buildings | | (2,286) | | (1,070) | | — | | — | | (3,357) | Depreciation and impairment of technical facilities, equipment and tooling | | (4,676) | | (860) | | 146 | | — | | (5,390) | Depreciation and impairment of other property, plant and equipment | | (1,271) | | (97) | | 289 | | — | | (1,078) | Depreciation and impairment of right of use | | (2,480) | | (2,851) | | — | | (37) | | (5,368) | Depreciation and impairment | | (10,714) | | (4,878) | | 435 | | (37) | | (15,193) | Property, plant and equipment, net | | 9,125 | | (4,146) | | (10) | | 36 | | 5,005 |
In 2024, the gross value of property, plant and equipment increased by €0.4 million mainly due to the recognition of the right of use related to the Fibroscans lease agreement for €0.4 million. Depreciation and impairment increased by €4.5 million mainly due to the depreciation expense of €2.9 million of the right of use including €0.5 million due to an impairment of the right of use related to Fibroscan, and €1.5 million impairment expense of property, plant and equipment used in R&D activities. | | | | | | | | | | | | | January 1, | | | | | | | | December 31, | (in thousands of euros) | | 2023 | | Increases | | Decreases | | Others | | 2023 | Land | | 172 | | — | | — | | — | | 172 | Buildings | | 3,470 | | — | | — | | — | | 3,470 | Technical facilities, equipment and tooling | | 5,457 | | 210 | | (87) | | 24 | | 5,604 | Other property, plant and equipment | | 1,519 | | 38 | | (44) | | 24 | | 1,536 | Property, plant and equipment in progress | | 65 | | 98 | | — | | (48) | | 115 | Right of use | | 5,259 | | 3,731 | | — | | (46) | | 8,943 | Property, plant and equipment, gross | | 15,941 | | 4,076 | | (131) | | (46) | | 19,840 | Depreciation and impairment of buildings | | (2,104) | | (182) | | — | | — | | (2,286) | Depreciation and impairment of technical facilities, equipment and tooling | | (4,446) | | (317) | | 86 | | — | | (4,676) | Depreciation and impairment of other property, plant and equipment | | (1,216) | | (99) | | 44 | | — | | (1,271) | Depreciation and impairment of right of use | | (790) | | (1,681) | | — | | (8) | | (2,480) | Depreciation and impairment | | (8,555) | | (2,280) | | 130 | | (8) | | (10,714) | Property, plant and equipment, net | | 7,386 | | 1,797 | | (1) | | (55) | | 9,125 |
In 2023, the gross value of property, plant and equipment increased by €3.9 million mainly due to the recognition of the new right of use related to the Fibroscans lease agreement for €3.7 million.
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