XML 81 R18.htm IDEA: XBRL DOCUMENT
v3.25.1

Retirement obligations | 12 Months Ended
--- | ---
Dec. 31, 2024
Retirement Obligation [Abstract] |
Retirement obligations | Note 11. Retirement obligations Accounting policies Company employees receive the retirement benefits provided for by law in France: •Lump-sum retirement benefit paid by the Company to employees upon retirement (defined benefit plan); and •Pension benefits paid by social security agencies, which are financed through employer and employee contributions (State defined contribution plan). The cost of retirement benefits payable under defined benefit plans is estimated using the projected credit unit cost method. Past service cost related to non-vested benefits is recognized as an expense (increase in the benefits granted) or as income (reduction in the benefits granted) when the plan amendment or curtailment occurs. Actuarial gains and losses are recognized directly and in full in other comprehensive income (loss) under equity. Retirement benefit obligations are measured at the present value of future estimated payments by reference to market yields on high quality corporate bonds with a maturity equivalent to that estimated for the plan. The Company uses experts to carry out an annual valuation of the plans. The Company's payments to defined contribution plans are recognized as expenses in each period to which they relate. As of December 31, 2024 and 2023, the Company updated the parameters for calculating the lump-sum retirement benefit plan to take recent changes into account. The salary increase rate, staff turnover and discount rate were all updated (see below for further details on assumptions used).
(in thousands of euros) | As of January 1, 2024 | Increases | Decreases | Currency translation | As of December 31, 2024
Lump-sum retirement benefits | 323 |  | 109 |  | — |  | — |  | 432 |
Total Non-current provisions | 323 |  | 109 |  | — |  | — |  | 432 |
(in thousands of euros) | As of January 1, 2023 | Increases | Decreases | Currency translation | As of December 31, 2023
Lump-sum retirement benefits | 270 |  | 53 |  | — | — | 323 |
Total Non-current provisions | 270 |  | 53 |  | — | — | 323 |
The assumptions used to measure lump-sum retirement benefits are as follows:
| As of December 31,
Measurement date | 2024 | 2023
Retirement assumptions | Management: Age 66 Non-management: Age 64 | Management: Age 66 Non-management: Age 64
Social security contribution rate | 47 % | 45 %
Discount rate | 3.56 % | 3.30 %
Mortality tables | Regulatory table INSEE 2018 - 2020 | Regulatory table INSEE 2017 - 2019
Salary increase rate (including inflation) | Executive: 4% Non-Executive: 3.5% | Executive: 4% Non-Executive: 3.5%
Staff turnover | Constant average rate of 8.4% | Constant average rate of 8.40%
Duration | 20 years | 20 years
The rights granted to Company employees are defined in the Collective Agreement for the Pharmaceutical industry (manufacturing and sales of pharmaceutical products). The staff turnover rate was determined using a historical average over the 2016-2023 period. The sensitivity to the discount rate and to the salary growth is as follows:
Discount rate | 3.31% | 3.56% | 3.81%
Defined Benefit Obligation as of December 31, 2024 (in thousands of euros) | 451 | 432 | 413
The Company does not expect to pay a material amount of benefits for the five next years. Commitments for retirement benefits
| As of December 31,
(in thousands of euros) | 2024 | 2023 |
Provision as of beginning of period | 323 |  | 270 |  |
Cost of services | 65 |  | 65 |  |
Interests / discounting costs | 11 |  | 10 |  |
Expense for the period | 76 |  | 75 |  |
Gains or losses related to experience | 48 |  | (13) |  |
Gains or losses related to change in demographic assumptions | — |  | (30) |  |
Gains or losses related to change in financial assumptions | (16) |  | 21 |  |
Actuarial gains or losses recognized in other comprehensive income | 33 |  | (22) |  |
Provision as of end of period | 432 |  | 323 |  |

X
- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfEmployeeBenefitsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Retirement Obligation + References No definition available. + Details
Name: | nbx_RetirementObligationAbstract
Namespace Prefix: | nbx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration