| 10. | Trade and Other Receivables |
All trade and other receivables are short-term and due within 1 year.
| Balance per December 31 | ||||||||
| 2017 | 2016 | |||||||
| (euros in thousands) | ||||||||
|
Trade receivables |
1,594 | 205 | ||||||
|
Unbilled receivables |
710 | — | ||||||
|
VAT receivable |
582 | 782 | ||||||
|
Prepaid general expenses |
427 | 382 | ||||||
|
Prepaid pension costs |
838 | 463 | ||||||
|
Prepaid share issuance costs |
— | 230 | ||||||
|
Interest bank |
170 | 32 | ||||||
|
Other receivables |
92 | 154 | ||||||
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| 4,413 | 2,248 | |||||||
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Trade and unbilled receivables relate primarily to invoicing for cost reimbursements relating to the Incyte collaboration and license agreement and the ONO research and license agreement. VAT receivable relates to value added tax receivable from the Dutch tax authorities based on the tax application for the fourth quarter of 2017.
Prepaid expenses reflected above in the form of prepaid general expenses, prepaid pension costs and prepaid share issuance costs consist of expenses that were paid during the reporting period, but are related to activities taking place in the subsequent year.