v3.26.3
Intangible assets
 6 Months Ended
Jun. 30, 2026
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 French National Centre for Scientific Research (CNRS), Montpellier 2
University and the Curie.
(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 obefazimod 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, 2025, which did not result in any impairment loss. As of June 30, 2026, no indicator of impairment has been identified.
(amounts in thousands of euros)
LICENSES
SOFTWARE
PATENTS
TOTAL
GROSS VALUES
AS OF
DECEMBER 31, 2024
120
27
6,529
6,677
AS OF
JUNE 30, 2025
120
27
6,529
6,677
AS OF
DECEMBER 31, 2025
120
27
6,529
6,677
AS OF
JUNE 30, 2026
120
27
6,529
6,677
(amounts in thousands of euros)
LICENSES
SOFTWARE
PATENTS
TOTAL
AMORTIZATION
AS OF
DECEMBER 31, 2024
(45)
(25)
—
(70)
Increase
—
(1)
—
(1)
AS OF
JUNE 30, 2025
(45)
(25)
—
(71)
AS OF
DECEMBER 31, 2025
(45)
(26)
—
(71)
Increase
(1)
(1)
AS OF
JUNE 30, 2026
(45)
(26)
—
(72)
(amounts in thousands of euros)
LICENSES
SOFTWARE
PATENTS
TOTAL
NET BOOK VALUES
AS OF
JUNE 30, 2025
75
2
6,529
6,606
AS OF
DECEMBER 31, 2025
75
2
6,529
6,605
AS OF
JUNE 30, 2026
75
1
6,529
6,605