XML 109 R46.htm IDEA: XBRL DOCUMENT
v3.25.1

Financial instruments included in the statement of financial position and impact on income (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of detailed information about financial instruments [abstract] |
Disclosure of details of non-current financial assets | Detail of financial instruments included in the statements of financial position and impact on income
| As of December 31, 2024
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 406 |  |  | 406 |  | 406 |
Trade receivables | 2,977 |  |  | 2,977 |  | 2,977 |
Cash and cash equivalents | 49,737 |  |  | 49,737 |  | 49,737 |
Total assets | 53,120 |  | — |  | 53,120 |  | 53,120 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,978 |  |  | 45,978 |  | 48,443 |
Current financial liabilities | 4,924 |  |  | 4,924 |  | 4,924 |
Trade payables and other payables | 20,035 |  |  | 20,035 |  | 20,035 |
Total liabilities | 70,936 |  | — |  | 70,936 |  | 73,402 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value. As of December 31, 2024, the carrying value of receivables and current liabilities is assumed to approximate their fair value.
| As of December 31, 2023
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 299 |  | — |  | 299 |  | 299 |
Trade receivables | 19,004 |  | — |  | 19,004 |  | 19,004 |
Cash and cash equivalents | 75,283 |  | — |  | 75,283 |  | 75,283 |
Total assets | 94,586 |  | — |  | 94,586 |  | 94,586 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,543 |  | — |  | 45,543 |  | 47,821 |
Current financial liabilities | 5,022 |  | — |  | 5,022 |  | 5,033 |
Trade payables and other payables | 18,237 |  | — |  | 18,237 |  | 18,237 |
Total liabilities | 68,802 |  | — |  | 68,802 |  | 71,091 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value..
Disclosure of details of financial liabilities | Details of financial liabilities
| As of December 31,
(in thousands of euros) | 2024 | 2023 |
Lease liabilities – Short term | 1,261 |  | 1,199 |  |
Repayable BPI loan advances - Short term | 689 |  | 592 |  |
PGE Loans* | 2,543 |  | 2,583 |  |
EIB Loan – Short term | 430 |  | 649 |  |
Total current financial liabilities | 4,924 |  | 5,022 |  |
Lease liabilities – Long term | 2,969 |  | 3,883 |  |
Repayable BPI loan advances – Long term | 1,258 |  | 1,872 |  |
PGE Loans* | 1,547 |  | 4,028 |  |
EIB loan – Long term | 40,204 |  | 35,761 |  |
Total non-current financial liabilities | 45,978 |  | 45,543 |  |
Total financial liabilities | 50,902 |  | 50,565 |  |
(*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans Detail of financial instruments included in the statements of financial position and impact on income
| As of December 31, 2024
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 406 |  |  | 406 |  | 406 |
Trade receivables | 2,977 |  |  | 2,977 |  | 2,977 |
Cash and cash equivalents | 49,737 |  |  | 49,737 |  | 49,737 |
Total assets | 53,120 |  | — |  | 53,120 |  | 53,120 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,978 |  |  | 45,978 |  | 48,443 |
Current financial liabilities | 4,924 |  |  | 4,924 |  | 4,924 |
Trade payables and other payables | 20,035 |  |  | 20,035 |  | 20,035 |
Total liabilities | 70,936 |  | — |  | 70,936 |  | 73,402 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value. As of December 31, 2024, the carrying value of receivables and current liabilities is assumed to approximate their fair value.
| As of December 31, 2023
(in thousands of euros) | Book value on the statement of financial position | Financial assets carried at fair value through profit or loss | Assets and liabilities carried at amortized cost | Fair value (1)
Non-current financial assets |  |  |  |
Non-current financial assets | 299 |  | — |  | 299 |  | 299 |
Trade receivables | 19,004 |  | — |  | 19,004 |  | 19,004 |
Cash and cash equivalents | 75,283 |  | — |  | 75,283 |  | 75,283 |
Total assets | 94,586 |  | — |  | 94,586 |  | 94,586 |
Financial liabilities |  |  |  |
Non-current financial liabilities | 45,543 |  | — |  | 45,543 |  | 47,821 |
Current financial liabilities | 5,022 |  | — |  | 5,022 |  | 5,033 |
Trade payables and other payables | 18,237 |  | — |  | 18,237 |  | 18,237 |
Total liabilities | 68,802 |  | — |  | 68,802 |  | 71,091 |
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value..
Disclosure of effect of changes in exchange rates |
| For the year ended December 31, 2024
Impact | Contracts Assets | Cash and Cash equivalents
(in thousands of euros) | Increase | Decrease | Increase | Decrease
USD / Euro exchange rate | — |  | — |  | 4,199 |  | (4,199) |
Total | — |  | — |  | 4,199 |  | (4,199) |
| For the year ended December 31, 2023
Impact | Contracts Assets | Contracts liabilities
(in thousands of euros) | Increase | Decrease | Increase | Decrease
USD / Euro exchange rate | 187 |  | (187) |  | 1,638 |  | (1,638) |
Total | 187 |  | (187) |  | 1,638 |  | (1,638) |
The following table shows the impact of a 10% increase or decrease in the exchange rate between the euro and the U.S. dollar, calculated on the amounts of loans to the Company’s U.S. subsidiaries as of December 31, 2024 and December 31, 2023.
| For the year ended December 31, 2024
Impact | Net income |  | Equity
(in thousands of euros) | Increase | Decrease |  | Increase | Decrease
USD / Euro exchange rate | 56 |  | (56) |  |  | 35 |  | (35) |
Total | 56 |  | (56) |  |  | 35 |  | (35) |
| For the year ended December 31, 2023
Impact | Net income |  | Equity
(in thousands of euros) | Increase | Decrease |  | Increase | Decrease
USD / Euro exchange rate | 22 |  | (22) |  |  | (22) |  | 22 |
Total | 22 |  | (22) |  |  | (22) |  | 22 |

X
- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Detailed Information About The Effect Of Changes In Foreign Exchange Rates + References No definition available. + Details
Name: | nbx_DetailedInformationAboutTheEffectOfChangesInForeignExchangeRatesTableTextBlock
Namespace Prefix: | nbx_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration