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Trade receivables and other current assets
 6 Months Ended
Jun. 30, 2025
Subclassifications of assets, liabilities and equities [abstract]  
Trade receivables and other current assets Trade receivables and other current assets
8.1 TRADE RECEIVABLES
As of
(in thousands of euros)
June 30, 2025December 31, 2024
Trade receivables1,837 2,977 
Trade receivables1,837 2,977 
As of June 30, 2025, trade receivables balance mainly relates to Janssen revenue not yet collected, which is comprised of product supplies for 1.7 million.

8.2 OTHER CURRENT ASSETS

Other current assets break down as follows:
As of
(in thousands of euros)June 30, 2025December 31, 2024
Research tax credit receivable4,792 3,369 
VAT receivable1,185 1,104 
Prepaid expenses1,925 3,195 
Other receivables1,332 1,085 
Other current assets9,234 8,753 

As of June 30, 2025, €1.9 million prepaid expenses mainly relate to research agreements with MD Anderson for €1.1 million as compared to €1.2 million as of December 31, 2024, €0.8 million related to invoices received for third party services beyond the current closing period, mainly related to IT, insurance and other invoices related to annual administrative contracts as compared to €1.1 million as of December 31, 2024, and €46 thousand related to purchases of clinical product not yet consumed as of closing date as compared to €0.6 million as of December 31, 2024, this significant decrease is explained by the sales dynamics of clinical products sold.

Other receivables increased by €0.2 million and mainly comprised of advance payments to suppliers amounting of €1.3 million as of June 30, 2025, as compared to €1.1 million as of December 31, 2024. Most of these advance payments have been made to Contract Research Organization (CRO) and to Clinical Services Providers in connection with the execution of the clinical trial NANORAY-312.

Research tax credit

The Company is eligible for the Research Tax Credit - CIR (Crédit d’Impôt Recherche) issued by the French and U.S. tax authorities.

The change in research tax credit receivables breaks down as follows:
(in thousands of euros)
Receivable as of December 31, 20243,369 
2025 research tax credit – Nanobiotix S.A. (1)1,616 
2025 research tax credit – Nanobiotix Corp (1)(69)
Receipt of 2024 research tax credit - Nanobiotix Corp
(124)
Receivable as of June 30, 20254,792 
(1) See Note 16 - Revenue and other income.