Universal Registration Document 2025

Note 33 Information on related-party transactions

6.6 Notes to the consolidated financial statements

Note 33 Information on related-party transactions

Note 33 Information on related-party transactions

Transactions with equity-accounted investees
Transactions with equity-accounted investees
  December 31, 2025 December 31, 2024
  Revenue Expenses Revenue Expenses
Viva Tech (1) 13 - 15 -
Unlimitail 5 2 3 4
SCB Tech X - - 2 -
Total 18 2 20 4
Transactions with equity-accounted investees
  December 31, 2025 December 31, 2024
  Receivables/Loans Liabilities Receivables/Loans Liabilities
OnPoint Consulting Inc 6 - 5 -
Viva Tech (1) - - - 5
Unlimitail 2 1 1 2
ZAG Ltd 6 - 4 -
Core 1 WML Ltd - - 1 1
Dragonfly 1 - 4 -
PS Hummingbird Ltd 7   4  
Others - - 1 -
Total 22 1 20 8

In 2025, a non-current income of euro 2 million was recognized, corresponding to the gain realized on the disposal of MSL France, which held an interest in Viva Tech (see Notes 8 and 15).

In 2024, the Groupe’s consolidated financial statements recognized a non-current income of €14 million from the transfer of exclusive usage rights for Citrus and Epsilon technologies to Unlimitail (see Notes 8 and 15).