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| Operating expenses | Operating expensesNote 19.1. Sales and marketing
The increase in sales and marketing personnel costs for the six-month period ended June 30, 2026 compared to June 30, 2025 was predominantly driven by the increase in the Group's costs (including personnel costs) related to the preparation for potential future sales and commercialization efforts of obefazimod in the U.S. Similar factors have driven the increases for the three-month period ended June 30, 2026 compared to June 30, 2025. Note 19.2. Research and developmentResearch and development expenses break down as follows:
The increase in research and development expenses for the six-month period ended June 30, 2026 compared to June 30, 2025 was primarily due to increasing personnel costs, mainly due to expense recognized in relation to the accelerated vesting of certain of the Group's former Chief Scientific Officer's AGAs in March 2026 (see Note 14) as well as the impact of share-based compensation awards granted in 2025 and the related tax and social contributions. This increase was partly offset by a decrease in sub-contracting, studies and research expenses related to the Group's UC program, attributable to decreased activity in the ABTECT clinical program as a result of reaching major milestones in the Phase 3 clinical trials in 2025. The increase in research and development expenses for the three-month period ended June 30, 2026 compared to June 30, 2025 was primarily due to increasing personnel costs, as a result of the same factors described above. Note 19.3. General and administrative
The increase in general and administrative expenses for the six-month period ended June 30, 2026 compared to June 30, 2025 was primarily due to an increase in personnel costs, mainly explained by to the impact of share-based compensation plans granted in 2025 and the related tax and social contributions (see Note 14), as well as an increase in consulting and professional fees, driven by increased costs associated with building the Group's infrastructure to support future growth in its operations and other general and administrative expenses. Similar factors have driven the increase for the three-month periods ended June 30, 2026 compared to June 30, 2025. The lesser amount of personnel costs over the three-month period ended March 31, 2026 compared to the three-month period ended June 30, 2026 was primarily due to a decrease in AGAs employer tax and social contributions of €(3,476) thousand, resulting primarily from (i) the decrease in the Group's share price during the first quarter of 2026 and, to a lesser extent, (ii) forfeitures following employee departures and changes in estimates regarding the achievement of vesting conditions (see Notes 14 and 17.3).
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