Note 14. Provisions

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In 2025, the Company implemented the Strategic Pipeline Prioritization Plan to focus exclusively on the development of lanifibranor (see Note 1.2 – Significant events of 2025). In connection with the Strategic Pipeline Prioritization Plan, the Company recorded a residual restructuring and restructuring-related provisions of €1.1 million on December 31, 2025, through Other operating income and expenses (see Note 21 – Other operating income and expenses). The remaining provisions primarily consist of severance and other employee costs, as well as consulting fees associated with the Company’s restructuring plan.

The Company estimates the associated cash outflows for restructuring costs are less than one year.