XML 111 R48.htm IDEA: XBRL DOCUMENT
v3.25.1

Operating expenses (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Analysis of income and expense [abstract] |
Disclosure of Research and Development Expense |
| For the year ended December 31,
(in thousands of euros) | 2024 | 2023 | 2022
Purchases, sub-contracting and other expenses | (27,048) |  | (26,380) |  | (20,415) |
Payroll costs (including share-based payments) | (12,345) |  | (10,721) |  | (10,868) |
Depreciation, amortization and provision expenses(1) | (1,148) |  | (1,295) |  | (1,353) |
Total research and development expenses | (40,541) |  | (38,396) |  | (32,636) |
(1)see Note 17.4. Depreciation, amortization and provision expenses
Disclosure of Selling, General and Administrative Expenses |
| For the year ended December 31,
(in thousands of euros) | 2024 | 2023 | 2022
Purchases, fees and other expenses | (8,073) |  | (9,889) |  | (7,792) |
Payroll costs (including share-based payments) | (11,986) |  | (11,772) |  | (9,688) |
Depreciation, amortization and provision expenses (1) | (467) |  | (387) |  | (378) |
Total SG&A expenses | (20,527) |  | (22,049) |  | (17,857) |
(1)see Note 17.4. Depreciation, amortization and provision expenses
Disclosure of Payroll Costs |
| For the year ended December 31,
(in thousands of euros) | 2024 | 2023 | 2022
Wages and salaries | (13,726) |  | (13,621) |  | (12,345) |
Payroll taxes | (6,242) |  | (5,585) |  | (4,963) |
Share-based payments | (4,298) |  | (3,222) |  | (3,174) |
Retirement benefit obligations | (65) |  | (65) |  | (75) |
Total payroll costs | (24,331) |  | (22,493) |  | (20,556) |
Average headcount | 106 |  | 100 |  | 100 |
End-of-period headcount | 108 |  | 102 |  | 102 |
Disclosure of Depreciation, Amortization and Provision Expenses | Depreciation, amortization and provision expenses by function are detailed as follows:
| For the year ended December 31, 2024
(in thousands of euros) | R&D | SG&A | Total
Amortization expense of intangible assets | (3) |  | (1) |  | (4) |
Amortization expense of tangible assets | (1,300) |  | (318) |  | (1,618) |
Reversal of provision for disputes and charges | 160 |  | 52 |  | 212 |
Provision for disputes and charges | (6) |  | (200) |  | (206) |
Total depreciation, amortization and provision expenses (except IAS 19) | (1,148) |  | (467) |  | (1,616) |
Total Provision for retirement benefit obligations (IAS 19) (1) | (45) |  | (20) |  | (65) |
Total depreciation, amortization and provision expenses | (1,193) |  | (487) |  | (1,681) |
(1) Details of the provision for retirement benefit obligations are provided in note 11
| For the year ended December 31, 2023
(in thousands of euros) | R&D | SG&A | Total
Amortization expense of intangible assets | (1) |  | — |  | (1) |
Amortization expense of tangible assets | (1,247) |  | (270) |  | (1,517) |
Provision for charges | (47) |  | (116) |  | (163) |
Total depreciation, amortization and provision expenses (except IAS 19) | (1,295) |  | (387) |  | (1,682) |
Provision for retirement benefit obligations (IAS 19) | (42) |  | (24) |  | (65) |
Total Provision for retirement benefit obligations (IAS 19) | (42) |  | (24) |  | (65) |
Total depreciation, amortization and provision expenses | (1,337) |  | (411) |  | (1,747) |
| For the year ended December 31, 2022
(in thousands of euros) | R&D | SG&A | Total
Amortization expense of intangible assets | (2) |  | (1) |  | (3) |
Amortization expense of tangible assets | (1,164) |  | (334) |  | (1,497) |
Utilization of provision for disputes | — |  | — |  | — |
Provision for charges | (187) |  | (43) |  | (230) |
Reversal of provision for disputes | — |  | — |  | — |
Total depreciation, amortization and provision expenses (except IAS 19) | (1,353) |  | (378) |  | (1,730) |
Provision for retirement benefit obligations (IAS 19) | (48) |  | (26) |  | (75) |
Total Provision for retirement benefit obligations (IAS 19) | (48) |  | (26) |  | (75) |
Total depreciation, amortization and provision expenses | (1,401) |  | (404) |  | (1,805) |
Disclosure of Other Operating Income (Expense) |
| For the year ended December 31,
(in thousands of euros) | 2024 | 2023 | 2022
Other operating expenses | (136) |  | (2,542) |  | (985) |
Other operating income | 3 |  | — |  | — |
Total Other operating income and expenses | (134) |  | (2,542) |  | (985) |

X
- References No definition available. + Details
Name: | ifrs-full_AnalysisOfIncomeAndExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Depreciation, Amortization And Provision Expenses + References No definition available. + Details
Name: | nbx_DisclosureOfDetailedInformationAboutDepreciationAmortizationAndProvisionExpensesTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Employee Benefits Explanatory + References No definition available. + Details
Name: | nbx_DisclosureOfDetailedInformationAboutEmployeeBenefitsExplanatoryTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Research And Development Expense Explanatory + References No definition available. + Details
Name: | nbx_DisclosureOfDetailedInformationAboutResearchAndDevelopmentExpenseExplanatoryTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Selling, General And Administrative Expenses Explanatory + References No definition available. + Details
Name: | nbx_DisclosureOfDetailedInformationAboutSellingGeneralAndAdministrativeExpensesExplanatoryTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Other Operating Income (Expenses) + References No definition available. + Details
Name: | nbx_DisclosureOfOtherOperatingIncomeExpensesTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration