Nanobiotix (NBTX) 6-K 18 Sep 24 2024 Q2 Current report (foreign) Financial data

Cover page

Cover page	6 Months Ended
	Jun. 30, 2024
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	NANOBIOTIX S.A.
Entity Address, Address Line	60 rue de Wattignies
Entity Address, Postal Zip Code	75012
Entity Address, City or Town	Paris
Entity Address, Country	FR
Amendment Flag	false
Entity Central Index Key	0001760854
Current Fiscal Year End Date	--12-31
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2

INTERIM CONDENSED STATEMENTS OF

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED FINANCIAL POSITION - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Non-current assets
Intangible assets	€ 9	€ 8
Property, plant and equipment	5,907	6,251
Non-current financial assets	308	299
Total non-current assets	6,224	6,558
Current assets
Trade receivables	3,121	905
Other current assets	11,000	9,088
Contract Assets - Current	0	2,062
Cash and cash equivalents	66,335	75,283
Total current assets	80,456	87,339
TOTAL ASSETS	86,680	93,897
Shareholders’ equity
Share capital	1,423	1,414
Premiums related to share capital	312,743	312,742
Accumulated other comprehensive income	736	738
Treasury shares	(228)	(228)
Retained earnings	(314,578)	(276,810)
Net loss for the period	(21,872)	(39,700)
Total shareholders’ equity	(21,777)	(1,843)
Non-current liabilities
Non-current provisions	361	323
Non-current financial liabilities	44,168	45,543
Non-current contract liabilities	7,411	0
Total non-current liabilities	51,941	45,866
Current liabilities
Current provisions	619	760
Current financial liabilities	5,000	5,022
Trade payables and other payables	19,139	18,237
Other current liabilities	7,271	7,627
Deferred income	106	128
Current contract liabilities	24,381	18,100
Total current liabilities	56,516	49,873
Total Liabilities	108,457	95,739
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	€ 86,680	€ 93,897

INTERIM CONDENSED STATEMENTS _2

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED OPERATIONS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Revenues and other income
Revenues	€ 6,163	€ 0
Other income	3,126	3,293
Total revenues and other income	9,289	3,293
Research and development expenses	(21,987)	(17,805)
Selling, general and administrative expenses	(10,819)	(10,864)
Other operating incomes and expenses	(134)	6
Total operating expenses	(32,941)	(28,663)
Operating income (loss)	(23,652)	(25,370)
Financial income	3,386	820
Financial expenses	(1,463)	(3,545)
Financial income (loss)	1,924	(2,725)
Income tax	(144)	(3)
Net loss for the period	€ (21,872)	€ (28,099)
Basic loss per share (in euro per share)	€ (0.46)	€ (0.80)
Diluted loss per share (in euro per share)	€ (0.46)	€ (0.80)

INTERIM CONDENSED STATEMENTS _3

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED COMPREHENSIVE LOSS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Statement of comprehensive income [abstract]
Net loss for the period	€ (21,872)	€ (28,099)
Remeasurement of defined benefit plans	0	0
Tax impact	0	0
Other comprehensive loss that will not be reclassified subsequently to income or loss	0	0
Currency translation adjustment	(2)	10
Tax impact	0	0
Other comprehensive income that may be reclassified subsequently to income or loss	(2)	10
Total comprehensive loss	€ (21,874)	€ (28,088)

INTERIM CONDENSED STATEMENT OF

INTERIM CONDENSED STATEMENT OF CONSOLIDATED CHANGES IN SHAREHOLDERS’ EQUITY - EUR (€) € in Thousands	Total	Share capital Ordinary shares	Premiums related to share capital	Accumulated other comprehensive income (loss)	Treasury shares	Retained earnings	Net loss for the period
Equity at beginning of period at Dec. 31, 2022	€ (27,045)	€ 1,046	€ 255,760	€ 700	€ (228)	€ (227,283)	€ (57,041)
Number of shares outstanding at beginning of period (in shares) at Dec. 31, 2022		34,875,872
Net loss for the period	(28,099)						(28,099)
Currency translation adjustments	10			10
Remeasurement of defined benefit plans	0
Total comprehensive loss	(28,088)			10			(28,099)
Allocation of prior period loss	0					(57,041)	57,041
Capital increase	0	€ 11				(11)
Subscription of warrants	0		(26)			26
Share based payment	1,349					1,349
Other movements	1
Equity at end of period at Jun. 30, 2023	(53,783)	€ 1,057	255,734	710	(228)	(282,958)	(28,099)
Number of shares outstanding at end of period (in shares) at Jun. 30, 2023		35,230,382
Capital increase (in shares)		354,510
Equity at beginning of period at Dec. 31, 2023	(1,843)	€ 1,414	312,742	738	(228)	(276,810)	(39,700)
Number of shares outstanding at beginning of period (in shares) at Dec. 31, 2023		47,133,328
Net loss for the period	(21,872)						(21,872)
Currency translation adjustments	(2)			(2)
Remeasurement of defined benefit plans	0
Total comprehensive loss	(21,874)			(2)			(21,872)
Allocation of prior period loss	0					(39,700)	39,700
Capital increase	0	€ 9				(9)
Subscription of warrants	0
Share based payment	1,940					1,940
Equity at end of period at Jun. 30, 2024	€ (21,777)	€ 1,423	€ 312,743	€ 736	€ (228)	€ (314,578)	€ (21,872)
Number of shares outstanding at end of period (in shares) at Jun. 30, 2024		47,426,851
Capital increase (in shares)		293,523

INTERIM CONDENSED STATEMENTS _4

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED CASH FLOWS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows used in operating activities
Net loss for the period	€ (21,872)	€ (28,099)
Elimination of other non-cash, non-operating income and expenses
Depreciation and amortization	786	741
Provisions	(115)	47
Expenses related to share-based payments	1,940	1,349
Cost of net debt	1,101	1,010
Loss on disposal	8	0
Impact of deferred income related to financial liabilities discounting effect	37	1,999
Income tax expense	144	0
Cash flows from (used in) operations, before tax and changes in working capital	(17,970)	(22,953)
Tax Paid	(114)	0
Cash flow from operating activities after tax and before changes in working capital	(18,084)	(22,953)
(Increase) / Decrease in trade receivables	(2,214)	(989)
(Increase) / Decrease in Research tax credit receivable	0	207
(Increase) / Decrease in other receivables	157	(290)
Increase (Decrease) in trade and other payables	1,070	7,321
Increase / (Decrease) in other current liabilities	(436)	(570)
Increase in deferred revenues and contract liabilities	13,671	0
Changes in operating working capital	12,248	5,678
Net cash flows from (used in) operating activities	(5,836)	(17,275)
Cash flows from (used in) investing activities
Acquisitions of intangible assets	(2)	(1)
Acquisitions of property, plant and equipment	(489)	(323)
(Increase) / Decrease in non-current financial assets	(9)	(3)
Net cash flows from (used in) investing activities	(500)	(327)
Cash flows from (used in) financing activities
Increase in loans and conditional advances	0	150
Loans repayments	(1,525)	(1,598)
Payment of lease liabilities	(521)	(285)
Interest paid	(520)	(301)
Charges of lease debt interest	(89)	(103)
Net cash flows from (used in) financing activities	(2,655)	(2,138)
Effect of exchange rates changes on cash	43	(18)
Net increase (decrease) in cash and cash equivalents	(8,948)	(19,759)
Net cash and cash equivalents at beginning of period	75,283	41,388
Net cash and cash equivalents at end of period	€ 66,335	€ 21,629

Company information

Company information	6 Months Ended
	Jun. 30, 2024
Disclosure Of Information Related To The Company [Abstract]
Company information	COMPANY INFORMATION Nanobiotix, a société anonyme registered with the Paris registry of trade and companies under number 447 521 600 and having its registered office at 60 rue de Wattignies, 75012, Paris (“ Nanobiotix ” or the “ Company ” and, with its subsidiaries, the “ Group ”), is a late-stage clinical biotechnology company pioneering disruptive, nanophysics-based therapeutic approaches to the treatment of cancer and other major diseases with the express intent of favorably impacting the lives of millions of patients. Incorporated in 2003, Nanobiotix is headquartered in Paris, France. The Company also has subsidiaries in Cambridge, Massachusetts (United States), France, Spain, and Germany. The Group has been listed on Euronext: Paris under the ticker symbol “NANO” since 2012 (ISIN: FR0011341205, Bloomberg Code: NANO:FP) and on the Nasdaq Global Select Market in the United States under the ticker symbol “NBTX” since December 2020. The Group is the owner of more than 25 patent families associated with three nanotechnology platforms: 1) radioenhancer platform, from which NBTXR3 is the first product candidate, designed to physically destroy tumor cells locally and prime immune response systemically; 2) Curadigm nanoprimer platform designed to redefine the design and application of therapeutic classes challenged by liver clearance; and 3) OOcuity neurological disease program designed to mitigate the symptoms of central and peripheral nervous system disorders. The Company’s efforts are concentrated on advancing NBTXR3. Significant events of the period Janssen agreement On January 29, 2024, the Company announced achievement of operational requirements in NANORAY-312, an ongoing pivotal Phase 3 study evaluating potential first-in-class radioenhancer NBTXR3 for elderly patients with head and neck cancer, resulting in a $20.0 million milestone payment from Janssen, as part of the Janssen Agreement, which payment was received in the second quarter of 2024. As of December 31, 2023, this variable consideration was included in the estimated transaction price as it became highly probable that the resulting revenue recognized would not have to be reversed in a future period. See Note 15 - Revenue and other Income .

General information, statement

General information, statement of compliance and basis of presentation	6 Months Ended
	Jun. 30, 2024
General Information, Statement of Compliance and Basis of Presentation [Abstract]
General information, statement of compliance and basis of presentation	General information, statement of compliance and basis of presentation General principles The unaudited interim condensed consolidated financial statements as of June 30, 2024 and for the six-month period ended June 30, 2024 were prepared under the supervision of the management of the Company and were submitted by the Executive Board to the review of the Supervisory Board. All amounts in the unaudited interim condensed consolidated financial statements are presented in thousands of euros, unless stated otherwise. Some figures have been rounded. Accordingly, the totals in some tables may not be the exact sums of component items. The preparation of the unaudited interim condensed consolidated financial statements in accordance with International Financial Reporting Standards (IFRS Accounting Standards) requires the use of estimates and assumptions that affect the amounts and information disclosed in the financial statements. See Note 3.2 Use of judgement, estimates and assumptions. The unaudited interim condensed consolidated financial statements of the Company have been prepared in compliance with IAS 34 – “Interim Financial Reporting”. As they are unaudited interim condensed financial statements, they do not contain all information required for the consolidated annual financial statements and should therefore be read in conjunction with the consolidated financial statements of the Company for the financial year ended December 31, 2023 as described below. Seasonality of the Company’s activities According to IAS 34 – “ Interim Financial Reporting ”, an entity whose business is highly seasonal should present financial information for the twelve months up to the end of the interim period and additional comparative information for the prior twelve-month period in the interim condensed consolidated financial statements in order to provide a better understanding and comparison of its interim financial statements. As mentioned in Note 15 Revenue and other income, as most of the income from the Company is generated by ongoing contracts that primarily depend on performance obligations not correlated to seasonal trends, it is considered that the Company activities are not seasonal. Therefore, the following unaudited interim condensed financial statements and corresponding notes will not include comparative information other than that mentioned in IAS 34.20. Statement of compliance and basis of presentation The unaudited interim condensed consolidated financial statements have been prepared in compliance with International Accounting Standards (IAS) 34 — Interim Financial Reporting , which provides for the presentation of selected explanatory notes. The accompanying notes do not contain all the disclosures required for annual financial statements and should therefore be read in conjunction with the Company’s financial statements prepared in accordance with IFRS ® Accounting Standards, referred to as IFRS as of and for the year ended December 31, 2023. The accounting principles used to prepare the unaudited interim condensed consolidated financial statements for the six-month period ended June 30, 2024 are identical to those used for the year ended December 31, 2023 except for the standards listed below that required adoption in 2024. Application of New or Amended Standards and Interpretations The following standards, interpretations and amendments to existing standards applicable for reporting periods beginning on or after January 1, 2024, were applied where necessary to the unaudited interim condensed consolidated financial statements for the six months ended June 30, 2024: • Amendment to IFRS 16 – Leases on sale and leaseback policies. • Amendment to IAS 1 – Non-current liabilities with covenants • Amendment to IAS 7 and IFRS 7 - Supplier finance • Amendments to IAS 21 - Lack of Exchangeability The application of these standards and these amendments had no impact on the Company’s interim condensed consolidated financial statements. Standards, interpretations and amendments to existing standards available for early adoption in reporting periods beginning on or after January 1, 2024 In first-half 2024, there were no new standards, interpretations or amendments to existing standards applicable to accounting periods starting on or after January 1, 2025 that the Group could have early adopted as from January 1, 2024. Standards, interpretations and amendments to existing standards published but not yet applicable The new standards, interpretations and amendments to existing standards that have been published but are not yet applicable concern: • Amendment to IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments • New Standard – IFRS 18 – Presentation and Disclosure in Financial Statements • New standard – IFRS 19 Subsidiaries without Public Accountability: Disclosures The Company is currently evaluating if the adoption of these amendments will have a material impact on our results of operations, financial position, or cash flows. Going Concern The Company has prepared its consolidated financial statements assuming that it will continue as a going concern. Although the Company recognized cash inflows in the first half of 2024 directly related to the first development milestone ($20.0 million) in May 2024 related to clinical development progress in the clinical trial NANORAY-312, the Company’s ability to successfully transition to profitability will be dependent upon achieving a level of revenues adequate to support its cost structure, including obtaining development, regulatory and sales milestone payments as well as royalties in connection with our global licensing agreement with Janssen. Therefore, the Company cannot assure that it will ever be profitable or generate positive cash flow from operating activities. Additionally, the Company may encounter unforeseen difficulties, complications, development delays and other unknown factors that require additional expenses. The Company experienced net losses of €21.9 million in the six months ended June 30, 2024 and has accumulated losses of €336.5 million since inception (including this six months net loss). In the six months ended June 30, 2024, the Company generated negative cash flows of €8.9 million and has a total of €66.3 million cash and cash equivalents as of June 30, 2024. Based upon these factors and the Company’s cash and cash equivalent balance at June, 30, 2024, the Company estimates that it will have sufficient liquidity to meet its obligations as they become due in the normal course of business for at least the next 12 months, from the date these financial statements are authorized for issuance. As such, Management has concluded there is no substantial doubt about the Company's ability to continue as a going concern.

Consolidated principles and met

Consolidated principles and methods	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Consolidated principles and methods	Consolidated principles and methods 3.1 BASIS OF CONSOLIDATION Consolidated entities As of June 30, 2024, the consolidation scope has been reduced compared to that at December 31, 2023 as Nanobiotix S.A. has four wholly owned subsidiaries: • Nanobiotix Corp., incorporated in the State of Delaware in September 2014 and located in the USA, • Nanobiotix Germany GmbH, created in October 2017 and located in Germany, • Nanobiotix Spain S.L.U., created in December 2017 and located in Spain, • Curadigm SAS, created on July 3, 2019 and located in France, The company will be merged into Nanobiotix SA in the second half of fiscal year 2024 (see Note 23 subsequent event) Curadigm Corp. which was a wholly-owned subsidiary of Curadigm S.A.S., incorporated in the State of Delaware on January 7, 2020 was liquidated May 22, 2024. As it was a dormant company with no employee, this dissolution has not any impact on the 2024 half-year consolidated financial statements. Accordingly, the unaudited interim condensed consolidated financial statements as of June 30, 2024 include the operations of each of these subsidiaries, to the extent applicable, from the date of their incorporation. Foreign currency transactions The unaudited interim condensed consolidated financial statements are presented in thousands of euros, which is the reporting currency and the functional currency of the parent company, Nanobiotix S.A. The financial statements of consolidated foreign subsidiaries whose functional currency is not the euro are translated into euros for statement of financial position items at the closing exchange rate for the statement of financial position, whereas items of the statement of operations, statement of comprehensive loss and statement of cash flow are converted at the average exchange rate for the period presented, except where this method cannot be applied due to significant exchange rate fluctuations during the applicable period. The dollar-to-euro exchange rate used in the unaudited interim condensed consolidated financial statements to convert the Group transactions denominated in US dollars were a closing of $1.0705 as of June 30, 2024 and an average of $1.0812 for the six-month period ended June 30, 2024 compared with $1.0866 and $1.0811 respectively, as of and for the six-month period ended June 30, 2023 (source: Banque de France). The resulting currency translation adjustments are recorded in other comprehensive income (loss) as a cumulative currency translation adjustment. 3.2. USE OF JUDGEMENT, ESTIMATES AND ASSUMPTIONS The preparation of interim condensed consolidated financial statements in accordance with IFRS requires the use of estimates and assumptions that affect the amounts and information disclosed in the financial statements. The estimates and judgments used by management are based on historical information and on other factors, including expectations about future events considered to be reasonable given the circumstances. These estimates may be revised where the circumstances on which they are based change. Consequently, actual results may vary significantly from these estimates under different assumptions or conditions. A sensitivity analysis may be presented if the results differ materially based on the application of different assumptions or conditions. The main items affected by the use of estimates are share-based payments, deferred tax assets, clinical trials accruals, revenue recognition and the measurement of financial instruments (fair value and amortized costs). Measurement of share-based payments The Company measures the fair value of stock options (OSA), founders’ warrants (BSPCE), warrants (BSA) and free shares (AGA) granted to employees, members of the Executive and Supervisory Board and consultants based on actuarial models. These actuarial models require that the Company use certain calculation assumptions with respect to characteristics of the grants (e.g., option vesting terms) and market data (e.g., to determine expected share volatility) (See Note 17 Share-based payments). Deferred tax assets Deferred taxes are recognized for temporary differences arising from the difference between the tax basis and the accounting basis of the Company’s assets and liabilities that appear in its financial statements. The primary source of deferred tax assets are related to the tax losses that can be carried forward or backward, depending on the jurisdiction. Enacted tax rates are used to measure deferred taxes. The deferred tax assets are recorded in the accounts only to the extent that it is probable that the future profits will be sufficient to absorb the losses that can be carried forward or backward. Considering its stage of development, which does not allow for sufficiently reliable income projections to be made, the Company has not recognized deferred tax assets in relation to tax losses carry forwards in the statements of consolidated financial position. Clinical trial accruals Clinical trial expenses, although not yet billed in full, are estimated quarterly for each study and a provision is recognized accordingly. (See Note 13.1 Trade and other payables for information regarding the clinical trial accruals as of June 30, 2024 and December 31, 2023). During the six-month period ended June 30, 2024, the Company identified the need to revise the methodology for estimating costs related to the 1100 clinical study. The new methodology definition is due to a significant increase in patients enrollment during the last quarter of 2023 and the first months of 2024, and it has been applied in the frame of Nanobiotix SA accounts as of June 30, 2024 to ensure reliance on sufficient observable data, further to the receipt of invoices from medical sites. Previously, clinical trial accruals were estimated on a clinical site basis, but they are now estimated on a per-patient basis as this appears to be more accurate. The impact of the change of estimates, measured on the basis of the data available as of June 30, 2024 between the new and the former methodology resulted in a €2.5 million decrease in clinical trial accruals for the 1100 study. Revenue recognition In order to determine the amount and timing of revenue under the contract with customers, the Company is required to use significant judgments, mainly with respect to identifying performance obligations of the Company, determining the standalone selling price of the performance obligations, the transaction price allocation and the timing of satisfaction of support services provided to customers. Determining the distinctiveness of performance obligations — A promised good or service will need to be recognized separately in revenue if it is distinct as defined in IFRS 15. In determining whether the performance obligation is separate, the Company analyses if (i) the good or service is distinct in absolute terms, i.e. it can be useful to the customer, either on its own or in combination with resources that the customer can obtain separately; and if (ii) the good or service is distinct in the context of the contract, i.e. it can be identified separately from the other goods and services in the contract because there is not a high degree of interdependence or integration between this element and the other goods or services promised in the contract. If either of these two conditions is not met, the good or service is not distinct, and the Company must group it with other promised goods or services until it becomes a distinct group of goods or services. Allocation of transaction price to performance obligations — A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. To determine the proper revenue recognition method, the Company evaluates whether the contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment. Some of the Company’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. Variable consideration — Due to the nature of the work required to be performed on many of the Company’s performance obligations, the estimation of total revenue and cost at completion is complex, subject to many variables and requires significant judgment. It is common for the collaboration and license agreements to contain variable consideration that can increase the transaction price. Variability in the transaction price arises primarily due to milestone payments obtained following the achievement of specific milestones (e.g., scientific results or regulatory or commercial approvals). The Company includes the related amounts in the transaction price only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved.. The effect of the increase of the transaction price due to milestones payments is recognized as an adjustment to revenue on a cumulative catch‑up basis. Revenue recognized over time and input method — Some of the Company’s performance obligations are satisfied over time as work progresses, thus revenue is recognized over time, using an input measure of progress as it best depicts the transfer of control to the customers. See Note 15 to the Company’s financial statements as of and for the year ended December 31, 2023 for additional detail regarding the Company’s accounting policies and specific judgments made with regard to revenue recognition, and for its additional sources of revenue and other income. Measurement of financial assets and liabilities At the renegotiation date in October 2022, the fair value measurement of the EIB loan required the Company to determine: – the discount rate of the new liability executed in October 2022. The discount rate reflects the company’s credit risk at the Amendment Agreement date as well as a premium to reflect uncertainties associated with the timing and the amount of the royalties’ payment. The Company involved external financial instruments valuation specialists to support in determining the average discount rate; – the amount of additional interest (“royalties”, as defined by the royalty agreement with EIB) that will be due according to the loan agreement during a royalty calculation period commencing upon commercialization. The royalties due during this period will be determined and calculated based on the number of tranches that have been withdrawn and will be indexed to annual sales turnover relating to NBTXR3 through specific Company’s license agreement. For the purpose of measuring the fair value of the EIB loan, the Company forecasts expected sales relating to NBTXR3 during the royalty period, taking into consideration the operational assumptions such as market release dates of the products, growth and penetration rate in each market. (see Notes 4.3 and 12 for details about this loan and the accounting treatment applied). Subsequent to the estimate of the fair value of the EIB loan performed at the renegotiation date, the debt has been measured at amortized cost based on the revised best estimate of the future cash flows related to the debt at each closing date. Accordingly, the Company determines the amount of additional interest as described above. Any subsequent adjustment of flows indexed to turnover are discounted at the original effective interest rate and the adjustment is recognized in profit or loss under the “catch-up” method .

Significant transactions

Significant transactions	6 Months Ended
	Jun. 30, 2024
Disclosure of transactions between related parties [abstract]
Significant transactions	Significant transactions The significant transactions are those described in the financial statements prepared in accordance with IFRS for the year ended December 31, 2023, except regarding the Equity line agreement which has expired on September 15, 2024 as described in the Note 23 — Subsequent events.

Intangible assets

Intangible assets	6 Months Ended
	Jun. 30, 2024
Intangible assets other than goodwill [abstract]
Intangible assets	Intangible assets The change in intangible assets breaks down as follows: (in thousands of euros) As of December 31, 2023 Increases Decreases Transfer As of June 30, 2024 Patents 65 — — — 65 Software 667 2 — — 669 Gross book value of intangible assets 732 2 — — 734 Patents (65) — — — (65) Software (659) (2) — — (660) Accumulated depreciation of intangible assets (1) (723) (2) — — (725) Net book value of intangible assets 8 — — — 9 (1) Expenses for the period are detailed in Note 16.4 Depreciation, amortization and provisions expenses No impairment losses were recognized in application of IAS 36 - Impairment of Assets

Property, plant and equipment

Property, plant and equipment	6 Months Ended
	Jun. 30, 2024
Property, plant and equipment [abstract]
Property, plant and equipment	Property, plant and equipment The change in property, plant and equipment is as follows: (in thousands of euros) As of December 31, 2023 Increases Decreases Other movements & transfer. Currency As of June 30, 2024 Fixtures, fittings and installations 3,321 — — — — 3,321 Right of use – Buildings 8,798 124 — — — 8,923 Technical equipment 2,327 68 — — — 2,395 Office and IT equipment 1,043 114 — — 1 1,159 Transport equipment 34 — (35) — 1 — Right of use – Transport equipment — — — — — — Tangible assets in progress 44 124 — — — 168 Prepayments on tangible assets 144 10 — — — 155 Gross book value of tangible assets 15,712 441 (35) — 2 16,119 Fixtures, fittings and installations (2,274) (155) — — — (2,428) Right of use – Buildings (4,448) (497) — — — (4,945) Technical equipment (1,750) (97) — — — (1,847) Office and IT equipment (955) (36) — — (1) (992) Transport equipment (34) — 35 — (1) — Right of use – Transport equipment — — — — — — Accumulated depreciation of tangible assets(1) (9,461) (785) 35 — (2) (10,212) Net book value of tangible assets 6,251 (344) — — — 5,907 (1) Expenses for the period are detailed in Note 16.4 Depreciation, amortization and provisions expenses No impairment losses were recognized in application of IAS 36 - Impairment of Assets in the period presented. The increase in fixed assets is mainly due to rental contracts following annual rent increases as well as fixed assets in progress, office and IT equipment at Nanobiotix SA.

Non-current financial assets

Non-current financial assets	6 Months Ended
	Jun. 30, 2024
Disclosure of financial assets [abstract]
Non-current financial assets	Non-current financial assets The change in non-current financial assets breaks down as follows: (in thousands of euros) Security Net book value as of Net book value as of December 31, 2022 291 Additions 16 Decreases (8) Transfer — Currency translation adjustments (1) Net book value as of Net book value as of December 31, 2023 299 Additions 11 Decreases (2) Transfer — Currency translation adjustments — Net book value as of June 30, 2024 308

Trade receivables and other cur

Trade receivables and other current assets	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Trade receivables 3,121 905 Trade receivables 3,121 905 As of June 30, 2024, trade receivables balance mainly relates to Janssen revenue not yet collected, which is comprised of product supplies for €1.6 million, technology transfer and technical assistance for €0.7 million, and intellectual property services for €0.5 million. 8.2 OTHER CURRENT ASSETS Other current assets break down as follows: As of (in thousands of euros) June 30, 2024 December 31, 2023 Research tax credit receivable 6,273 3,939 VAT receivable 1,089 1,171 Prepaid expenses 2,269 2,560 Other receivables 1,369 1,418 Other current assets 11,000 9,088 As of June 30, 2024, €2.3 million prepaid expenses mainly relate to research agreements with MD Anderson for €1.3 million as compared to €1.2 million as of December 31, 2023, €0.6 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, and €0.4 million related to purchases of clinical product not yet consumed as of closing date. Other receivables are approximatively stable and mainly comprised of advance payments to suppliers amounting of €1.1 million as of June 30, 2024, as compared to €1.1 million as of December 31, 2023. 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 tax authorities. The change in research tax credit receivables breaks down as follows: (in thousands of euros) Receivable as of December 31, 2023 3,939 2024 research tax credit – Nanobiotix S.A. (1) 2,245 2024 research tax credit – Curadigm S.A.S (1) 89 Receivable as of June 30, 2024 6,273 (1) See Note 15 Revenue and other income. 8.3 CONTRACT ASSETS - CURRENT As of (in thousands of euros) June 30, 2024 December 31, 2023 Contract assets - Current — 2,062 Contract assets - Current — 2,062 The balance of contract assets - current, amounting to €2.1 million as of December 31, 2023 was associated with revenue recognized from the first milestone under IFRS 15 following the Janssen Agreement. As Janssen executed the payment in May 2024, there no longer are any contract assets at the end of June 2024.

Cash and cash equivalents

Cash and cash equivalents	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalent break down as follows: As of (in thousands of euros) June 30, 2024 December 31, 2023 Cash and bank accounts 4,023 75,283 Short-term bank deposits 62,312 — Net Cash and cash equivalents 66,335 75,283 As of June 30, 2024, net cash and cash equivalents decreased by €8.9 million as compared to December 31, 2023. The short-term bank deposits correspond to weekly money market deposits for €38.6 million and to deposits current accounts for €23.7 million that have been settled in July 2024. In addition, the Company is no longer subject to maintaining a minimum cash and cash equivalents balance following the full removal of the previously agreed covenant with the EIB, which was removed in October 2023.

Share Capital

Share Capital	6 Months Ended
	Jun. 30, 2024
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Share Capital	Share Capital 10.1 CAPITAL ISSUED Detail of share capital transactions (in thousands or number of shares) Nature of transaction Share Capital Premiums related to share capital Number of shares December 31, 2023 1,414 312,742 47,133,328 March 30, 2024 AGA lapsed — — — May 28, 2024 Allocation of loss 12/31/2023 — — — June 22, 2024 Capital increase AGA 2022 9 — 293,523 June 30, 2024 1,423 312,743 47,426,851 As of June 30, 2024, the share capital was €1,423 thousand divided into 47,426,851 fully paid up ordinary shares, each with a par value of €0.03. 10.2 FOUNDER’S WARRANTS, WARRANTS, STOCK OPTIONS AND FREE SHARES As of June 30, 2024, there are four different types of securities and other valid instruments entitling their holders to a stake in the Company's share capital: warrant ( bons de souscription d’actions or BSA), founders’ warrant ( bons de souscription de parts de créateur d’entreprise or BSPCE), stock option ( options de souscription ou d’achat d’actions or OSA) and free shares ( attribution gratuite d’actions or AGA). Stock options At a meeting on May 23, 2024, the Executive Board, acting pursuant to delegations granted by the Company’s shareholders’ meeting held on June 27, 2023, granted to certain employees of the Group and members of the Executive Board 1,224,780 stock options, each giving its holder the right to subscribe one ordinary share, each with a par value of €0.03 and at a price of €5.81 (share premium included). Such stock options are governed by the 2023 stock option plan, adopted by the Executive Board on July 20, 2023 and approved by the Company’s annual shareholders’ meeting held on June 27, 2023 (the “ 2023 Stock Option Plan ”). The ordinary stock options are exercisable as follows: ▪ up to one-third of the ordinary stock options as from May 23, 2025; ▪ an additional one-third of the ordinary stock options as from May 23, 2026, ▪ the balance, i.e., one-third of the ordinary stock options as from May 23, 2027, subject to, for each increment, a continued service condition, and in any case, no later than 10 years after the date of grant, it being specified that stock options which have not been exercised by the end of this 10-year period will be forfeited by law. Free Shares No free shares were granted in the first half of 2024. As of June 30, 2024, the assumptions related to the estimated vesting of the founders’ warrants, the warrants and performance stock options have been updated (See Note 17 Share-based payments). 10.3 WARRANTS (BSA) EQUITY LINE KEPLER CHEUVREUX On May 18, 2022, in accordance with the twenty-first resolution adopted at the April 28, 2021 annual shareholders’ meeting, the Executive Board decided, with the prior approval of the Supervisory Board, to implement an equity line financing with Kepler Cheuvreux for the following twenty-four months and, accordingly, to issue to Kepler Cheuvreux a total of 5,200,000 warrants to subscribe for the same number of the Company’s ordinary shares (bons de souscription d’actions or BSA Kepler). Although Kepler Cheuvreux is acting as the underwriter of the equity line program, Kepler Cheuvreux does not intend to maintain ownership of any shares issued in conjunction with the equity line. Instead, it is expected that Kepler Cheuvreux will sell these shares on the regulated market of Euronext Paris or to investors through block trades. On December 22, 2023, the agreement has been extended by 120 days to September 2024. The main terms and conditions remain unchanged as of June 30,2024. Discussion to extend the agreement have commenced between the Company and Kepler-Cheuvreux. See Note 23 - Subsequent events for further details. No BSA has been exercised as of June 30, 2024.

Provisions

Provisions	6 Months Ended
	Jun. 30, 2024
Provisions [abstract]
Provisions	Provisions Details of provisions (in thousands of euros) As of December 31, 2023 Increases Decreases (1) Currency translation adjustments As of June 30, 2024 Lump-sum retirement benefits 323 38 — — 361 Non-current provisions 323 38 — — 361 Provisions for disputes 506 101 (324) 7 291 Provisions for charges 253 88 (14) — 328 Current provisions 760 190 (337) 7 619 Total provisions 1,083 228 (337) 7 980 (1) See Note 16.4 Depreciation, amortization and provision expenses for the nature of these decreases Commitments for retirement benefits As of (in thousands of euros) June 30, 2024 December 31, 2023 Provision as of beginning of period 323 270 Cost of services 33 65 Discounting costs 5 10 Expense for the period 38 75 Actuarial gains or losses recognized in other comprehensive income — (22) Provision as of the end of period 361 323 The assumptions used to measure lump-sum retirement benefits are as follows: Measurement date June 30, 2024 December 31, 2023 Retirement assumptions Executive: Age 66 Non-Executive: Age 64 Executive: Age 66 Non-Executive: Age 64 Social security contribution rate 45 % 45 % Discount rate 3.30 % 3.30 % Mortality tables Regulatory table INSEE 2017 -2019 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 8.40% 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).

Financial liabilities

Financial liabilities	6 Months Ended
	Jun. 30, 2024
Disclosure of financial liabilities [abstract]
Financial liabilities	Financial liabilities Details of financial liabilities As of (in thousands of euros) June 30, 2024 December 31, 2023 Lease liabilities – Short term 1,243 1,199 Repayable BPI loan advances – Short term 764 592 PGE loans 2,563 2,583 EIB loan – Short term 430 649 Total current financial liabilities 5,000 5,022 Lease liabilities – Long term 3,442 3,883 Repayable BPI loan advances – Long term 1,456 1,872 PGE loans 2,787 4,028 EIB loan – Long term 36,484 35,761 Total non-current financial liabilities 44,168 45,543 Total financial liabilities 49,168 50,565 (*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans Lease Liabilities Lease liabilities correspond to the discounted amount of the rentals to be paid over the lease terms for all outstanding contracts falling within the scope of IFRS 16. For the period presented, the main contracts relate to the buildings rented in Paris and in Villejuif. Note 12.2 Lease liabilities below presents the lease liability and the related liability increases or decreases recorded during the period. Repayable BPI loan advances The Company received repayable advances from Banque Publique d’Investissement (“Bpifrance”, formerly known as “OSEO Innovation”). Some of the advances are interest-free and are fully repayable in the event of technical and/or commercial success. The other advances bear 1.56% interest. The amount to be reimbursed corresponds to the amount received to date, €2.1 million, increased by the interest amount (see Note 12.1). In June 2020, Curadigm SAS obtained a €0.5 million conditional advance from Bpifrance, €0.4 million of which was received at the signature date. The remaining €0.2 million were released by Bpifrance after the completion of the project in October 2022, and the funds were received in January 2023. PGE loan (“Prêts Garantis par l’Etat” ) The Company announced in June 2020 that it has received approval for financing from both HSBC and Bpifrance for €5 million each in the form of state-guaranteed loans (“Prêts Garantis par l’Etat”, or “PGE” in France). This loan is booked at amortized cost using an effective interest rate of 0.31%. Reimbursement of the loan started in September 2022 and will continue through mid-2026. For the six month period ended June 30, 2024, €0.6 million was repaid on the HSBC PGE loan. On July 10, 2020, the Company entered into the second €5 million PGE loan with Bpifrance (the ‘‘Bpifrance PGE Loan’’). The Bpifrance PGE loan has a 6-year term and is 90% guaranteed by the French State. Starting after its first year anniversary, the Bpifrance PGE loan bears an interest rate of 2.25% per annum, inclusive of an annual State guarantee fee of 1.61% per annum. The principal and interest of the Bpifrance PGE loan is being reimbursed in 20 quarterly installments as from October 31, 2021 through July 26, 2026. For the six month period ended June 30, 2024, €0.7 million was repaid on the Bpifrance PGE loan. EIB loan In July 2018, the Company obtained a fixed rate and royalties-based loan from the EIB. Initially the loan could reach a maximum amount of €40 million, divided in three tranches. The first tranche, with a nominal value of €16 million, was received in October 2018 and would have been initially repaid in full in 2023. The accumulated fixed-rate interest related to this tranche was to be paid at the principal repayment date. The second tranche, with a nominal value of €14 million, was received in March 2019 and was initially to be repaid between 2021 and 2024. The accumulated fixed-rate interest related to this second tranche was initially to be paid twice a year together with the principal due. The specific conditions for the third tranche were not fulfilled before the July 31, 2021 deadline. Accordingly, the third tranche is no longer available to the Company. Pursuant to the Amendment Agreement signed on October 18, 2022, the Company determined that the modifications of the agreement were substantial and is to be accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability in accordance with IFRS 9. Therefore, the Company estimated the fair value of the new debt that shall be recorded as a liability at the Amendment Agreement date. The fair value of the new debt was equal to the present value of the probable future cash flows based on management business plan using an average discount rate representing the prevailing market conditions at date. Consequently the company recognized a financial loss of €6.9 million arising from the difference between (i) the carrying amount of the financial liability extinguished (€27.5 million) and (ii) the fair value of the new financial liability (€34.4 million) based on an average discount interest rate of 21.3%. This financial liability is subsequently measured at amortized cost using an effective interest rate (“EIR”) of 21.3%. As of June 30, 2024, the Company accounted for the debt at amortized cost using the original EIR and adjusting the estimated debt outflows in accordance with the revised forecasts of annual sales turnover relating to NBTXR3 through specific Company’s license agreement (value and timing). Pursuant to the terms of the Amendment Agreement, the Company is also required: • during a six-year royalty calculation period commencing upon commercialization of NBTXR3, to pay (on each June 30 with respect to the preceding year within the calculation period) additional interest in the form of royalties, calculated according to the number of tranches that have been withdrawn and indexed on the annual sales turnover). On the date of the Amendment Agreement, the Company calculated estimated future royalties based on its forecast of future annual sales turnover, and this estimated amount was included in the amortized cost of the loan. When the Company revises its forecasts of estimated royalties, the carrying value of the liability is subsequently adjusted based on the revised estimate of future royalties, which is discounted at the original average discount rate. The related impact on the carrying value of the liability is recorded as financial income or expense, as applicable; and • to pay to the EIB a milestone totalling €20 million which was initially due and payable in two equal instalments. An advance payment of this milestone shall be paid if and when the Company receives upfront or milestone revenues from deals. The amount of the milestone was included in the amortized cost of the loan. For the six-month period ended June 30, 2024 the Company paid an aggregate amount of €0.2 million as advance payment of this milestone. The EIB loan amounts to €36.9 million as of June 30, 2024 compared to €36.4 million as of December 31, 2023. The increase of €0.5 million over the six months ended June 30 2024 comprises: • interest expenses accrual for an amount of €3.7 million • reimbursement payment of €0.5 million in accordance with the repayment schedule • a net positive finance impact of accretion and discounting of €2.7 million corresponding to the increase in estimated debt outflows beyond 2023 - before discounting effect - of €10.8 million due to the revised forecasts of net sales and the revised forecasts of the upfront and milestone payments related to the consideration of the license agreement signed with Janssen signed on July 7, 2023, offset by the variance in discounting effect of €13.5 million (See Note 12 Financial Liabilities). As of June 30, 2024 the fair value of the debt is estimated at €35.4 million . The Company estimated the fair value of the debt using the same methodology as the one performed at renegotiation date. In doing so, the Company kept the same assumption of CCC credit rating. However, essentially because of a increase in spreads observed as of June 30, 2024 (compared with December 2023), the estimated fair market rate was estimated at 22.4%. 12.1 CONDITIONAL ADVANCE, BANK LOAN AND LOANS FROM GOVERNMENT AND PUBLIC AUTHORITIES The tables below show the detail of liabilities recognized on the statements of financial position by type of conditional advances and loans from government and public authorities. Conditional advances, interest-free loans from government and public authorities (in thousands of euros) Bpifrance advance Interest-free Bpifrance loan Curadigm Bpifrance advance EIB loan Total As of December 31, 2023 2,066 — 397 36,409 38,873 Impact of accretion, discounting and catch-up 6 — 10 (2,722) (2,705) Accumulated fixed and variable interest expense accrual 15 — — 3,691 3,705 Repayment (250) — (25) (464) (739) As of June 30, 2024 1,837 — 382 36,914 39,134 Bank loans (in thousands of euros) HSBC Bpifrance “PGE” Total As of December 31, 2023 3,154 3,457 6,611 Impact of discounting and accretion (7) (2) (10) Accumulated fixed interest accrual 19 35 54 Repayment (644) (662) (1,306) As of June 30, 2024 2,522 2,827 5,349 12.2 LEASE LIABILITIES The table below shows the detail of changes in lease liabilities recognized in the statement of consolidated financial position over the six-month period ended June 30, 2024: (in thousands of euros) Lease liabilities As of December 31, 2023 5,081 New lease contracts 133 Impact of discounting and accretion (9) Fixed interest expense 88 Accumulated variable interest expense accrual — Repayment of lease (610) As of June 30, 2024 4,685 12.3 DUE DATES OF THE FINANCIAL LIABILITIES The due dates for repayment of the advances loans and lease liabilities at their nominal value and including fixed-rate interests are as follows: As of June 30, 2024 (in thousands of euros) Less than 1 year Between 1 and Between 3 and More than 5 years Total Bpifrance 650 1,237 — — 1,887 Curadigm interest-free Bpifrance advance 100 200 125 — 425 HSBC “PGE” (1) 1,279 1,266 — — 2,545 Bpifrance “PGE” (1) 1,303 1,589 — — 2,892 EIB fixed rate loan 467 14,478 46,403 38,733 100,082 Lease liabilities 1,264 2,518 828 414 5,024 Total 5,062 21,288 47,356 39,147 112,854 (1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over 5 years with a deferral of 1 year (last reimbursement being in 2026).. As of December 31, 2023 (in thousands of euros) Less than 1 year Between 1 and Between 3 and More than 5 years Total Bpifrance 500 1,637 — — 2,137 Curadigm interest-free Bpifrance advance 100 200 175 — 475 HSBC “PGE” (1) 1,285 1,904 — — 3,189 Bpifrance “PGE” (1) 1,317 2,237 — — 3,554 EIB fixed rate loan 692 19,946 17,872 51,246 89,756 Lease liabilities 1,219 2,434 1,227 621 5,501 Total 5,113 28,358 19,274 51,867 104,612 (1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over five years with a deferral of 1 year (last reimbursement being in 2026). The long-term debt obligations indicated above relate to the due fixed rate interests and principal payable on repayable advances, the interest-free Bpifrance loan, EIB loan, PGE loans and the lease liabilities. These amounts reflect the committed amounts under those contracts as of June 30, 2024. As of June 30, 2024, the table above indicates that the EIB loan's outstanding balance is €100.1 million, which includes €34.1 million for the principal and fixed rate interest to be paid over the term of the loan, €19.0 million of milestones to be paid under the Milestone advance payments mechanism schedule which will require prepayments equal to a tiered low single digit percentage of future equity or debt financing transactions raising up to an aggregate of €100 million, on a cumulative basis, increasing to a mid-single digit percentage for such financings greater than €100 million, and €46.9 million for the estimated royalty payments to be made in the future, based on the forecasted sales expected to be generated by the Company’s partners during the six-year period beginning upon NBTXR3 commercialization.(see Note 12.1).

Trade payables and other curren

Trade payables and other current liabilities	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Trade payables and other current liabilities	Trade payables and other current liabilities 13.1 TRADE AND OTHER PAYABLES As of (in thousands of euros) June 30, 2024 December 31, 2023 Fixed assets payables — 173 Accrued expenses - clinical trials 14,373 11,369 Other trade payables 4,766 6,695 Total trade and other payables 19,139 18,237 Trade payables are not discounted, as none of the amounts has a maturity date above one year. The €3.0 million increase of accrued expenses in clinical studies is mainly related to progress of 312 study involving CRO services not invoiced yet (€3.0 million). Accruals related to NANORAY-1100 study remain stable further to change of costs estimate methodology from €3.4 million as per December 31, 2023 to €3.5 million as per june 30, 2024 (see note 3.2 clinical trial studies). The €1.9 million decrease of other trade payables is mainly due to services provided by our CRO for the NANORAY-312 study, whose debt decreased from €2.6 million as of December 31, 2023 to €0.5 million as of June 30, 2024 due to the settlement of invoices that had reached their due date. Fixed Assets Payables amounting to €0.2 million at the end of December 2023 related to the purchase of a reactor for the laboratory in Paris. 13.2 OTHER CURRENT LIABILITIES As of (in thousands of euros) June 30, 2024 December 31, 2023 Tax liabilities 716 451 Payroll tax and other payroll liabilities 5,813 6,928 Other payables 743 247 Other current liabilities 7,271 7,627 Payroll tax and other payroll liabilities primarily consist of payroll taxes and social charges, namely the employer withholdings relating to free shares, as well as accrued bonuses, vacation day accruals and related social charges. Payroll tax and other payroll liabilities have decreased by €1.1 million during the first half of 2024, mainly due to the payment in the first half of bonuses payable accrued at the previous year-end for €1 million. The other payables have increased in other debts mainly explained by the prepayment invoiced to Janssen in connection with batches supplies for €0.5 million which Janssen has paid in advance. 13.3 DEFERRED REVENUES AND CONTRACT LIABILITIES Current contract liabilities As of (in thousands of euros) June 30, 2024 December 31, 2023 Deferred income 106 128 Contract liabilities - Current 24,381 18,100 Deferred income and current contract liabilities 24,487 18,228 Deferred revenues and contract liabilities as of June 30, 2024, mainly consists of current contract liabilities related to the unrecognized revenue of €6.3 million under the Janssen agreement, which will be recognized overtime according to the completion of R&D services in the future, in accordance with IFRS 15 and LianBio upfront payment of €18.1 million accounted for in accordance with IFRS 15 (See Note 15 Revenues and other income). The amount of LianBio contract liability has not changed during the six months ended June 30, 2024; however, it had been increased by €1.6 million from €16.5 million as of December 31, 2022, up to €18.1 million as of December 31, 2023, due to the fair value revaluation that took place further to the novation agreement signed in December 2023 relating to the Asia Licensing Agreement. The initial payment received in 2021 from LianBio was €16.5 million. Non current contract liabilities As of (in thousands of euros) June 30, 2024 December 31, 2023 Non-current contract liabilities 7,411 — Non-current contract liabilities 7,411 — Non-current contract liabilities as of June 30, 2024, mainly consists of non-current contract liabilities related to the unrecognized revenue of €7.4 million under the Janssen agreement, which will be recognized overtime according to the completion of R&D services in the future, in accordance with IFRS 15.

Financial instruments included

Financial instruments included in the statement of financial position and impact on income	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial instruments included in the statement of financial position and impact on income	Financial instruments included in the statement of financial position and impact on income Detail of financial instruments included in the statements of financial position and impact on income As of June 30, 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 308 308 308 Trade receivables 3,121 3,121 3,121 Cash and cash equivalents 66,335 66,335 66,335 Total assets 69,764 — 69,764 69,764 Financial liabilities Non-current financial liabilities 44,168 44,168 42,677 Current financial liabilities 5,000 5,000 5,006 Trade payables and other payables 19,139 19,139 19,139 Total liabilities 68,307 — 68,307 66,822 (1) The fair value of current and non-current financial liabilities including loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value. Management of financial risks The principal financial instruments held by the Company are instruments classified as cash and cash equivalents. These instruments are managed with the objective of enabling the Company to finance its business activities. The Company's policy is to not use financial instruments for speculative purposes. It does not use derivative financial instruments. The principal risks faced by the Company are liquidity, foreign currency exchange, credit and interest rate risks. Liquidity risk Liquidity risk arises from the Company’s financial liabilities and significant expenses related to development and manufacturing of nanotechnology products and conducting clinical studies. The Company has incurred operating losses since its inception in 2005 and expects to continue to incur significant losses in the near term. As of June 30, 2024, the Company has cash and cash equivalent of €66.3 million. The Company’s current level of cash and cash equivalents is expected to be sufficient to meet its projected financial obligations and fund its operations beyond the next twelve months from the date of authorization for issuance of these consolidated financial statements. As of October 2023, the Company is no longer subject to the minimum cash and cash equivalents covenant under the EIB loan. In the longer term, the Company may seek additional liquidity through product or royalty financing, new business development partnerships, collaborative or strategic alliances, additional financing through public or private offerings of capital or debt securities, research tax credits, grants or subsidies, and through the implementation of cash preservation activities to reduce or defer discretionary spending. Foreign Currency Exchange Risk The functional currency of Nanobiotix S.A. is the euro. Exposure to foreign currency exchange risk is derived almost entirely from certain of its revenue. Under the global licensing, co-development, and commercialization agreement with Janssen, and previously under its License Agreement with LianBio, the Company has received payments in U.S dollars. Additionally, the Company is also exposed through intragroup transactions between Nanobiotix S.A. and its U.S. subsidiaries, for which the functional currency is the U.S. dollar, as well as trade relations with customers and suppliers outside the euro zone. At this stage of its development, the Company does not use hedging to protect its business against exchange rate fluctuations. However, a significant increase in its business activity outside the euro zone could lead to a greater exposure to foreign currency exchange risk. If this occurs, the Company may implement a suitable hedging policy for these risks. Credit risk Credit risk arises from cash and cash equivalents, derivative instruments and deposits with banks and other financial institutions as well as from exposure to customer credit, in particular unpaid receivables and transaction commitments. The credit risk related to cash and cash equivalents and to current financial instruments is not material given the rating and size of the relevant financial institutions. The Company’s exposure to credit risk chiefly stems from trade receivables related to its customer (Janssen) as of June 30, 2024. Due to the limited number of customers, the Company appropriately monitors its receivables and their payment and clearance. The Company enters into such transactions only with highly reputable, financially sound counterparts. Interest rate risk The Company's exposure to interest rate risk is primarily related to cash equivalents and investment securities, which consist of money market mutual funds (SICAVs). Changes in interest rates have a direct impact on the interest earned from these investments and the cash flows generated. As of June 30, 2024, loans issued by the Company are exclusively fixed rate loans and thus our exposure to interest rate and market risk is deemed low. Variable interests on the EIB loan are royalty-based and are not subject to market rate risks.

Revenue and other income

Revenue and other income	6 Months Ended
	Jun. 30, 2024
Revenue [abstract]
Revenue and other income	Revenue and other income The revenue recognition accounting principles used to prepare the unaudited interim condensed consolidated financial statements for the six-month period ended June 30, 2024 are identical to those used for the year ended December 31, 2023. Detail of revenue and other income The following table summarizes the Company’s revenue and other income per category for the six-month period ended June 30, 2024 and 2023: For the six-month period ended June 30, (in thousands of euros) 2024 2023 Services 3,787 — Other sales 2,376 — Total revenue 6,163 — Research tax credit 2,334 1,604 Subsidies 36 202 Other 756 1,487 Total other income 3,126 3,293 Total revenue and other income 9,289 3,293 Total Revenues As of June 30, 2024, revenue was recognized according to the application of IFRS15 and transaction price allocation rules, further to the signing of the Janssen Agreement. Subsequently, both the $30 million upfront payment paid by Janssen to the Company in August 2023, and $20 million from the initial milestone which became due to the Company from Janssen as of December 31, 2023, have been considered in the estimated transaction price at closing date, in accordance with IFRS 15, as of June 30, 2024. For the six month period ended June 30, 2024, the €6.2 million Total Revenues mainly includes (i) ‘Services’ revenue linked to the assignment of the license to Janssen and the rendered R&D services in proportion of the completion of the ongoing studies, totalling €2.7 million; (ii) ‘Services’ revenue linked to technology transfer recharge for €1.1 million; (iii) and €2.4 million of ‘Other Sales’ related to product supply to Janssen. As of June 30, 2024, the unrecognized revenue amount is accounted for as contract liability, amounting to $14.8 million (equivalent to €13.7 million allocated into current contract liabilities for €6.3 million and non current contract liabilities for €7.4 million), which will be recognized according to the completion of the R&D services in the future (See Note 13.3 - Deferred Revenues and Contract Liabilities). On the other hand, the first R&D milestone payment ($20.0 million) included in the transaction price at December 31, 2023 was invoiced in January 2024 and paid in May 2024. Consequently, the Company no longer records any contract asset (See Note 8.3 - Contract Assets - Current). There was no revenue recognized for the six month period ended June, 30, 2023. Research tax credit Research tax credit increased from €1.6 million in 2023 to €2.3 million in 2024 due mainly to an increase of research and development expenses, and to the inclusion of additional eligible expenses from contract research organizations for clinical trials, mainly related to the 312 study. Subsidies Subsidies include the Bpifrance Deep Tech Grant received by Curadigm SAS, €36 thousand recognized as other income for the half-year ended June 30, 2024, as compared to €150 thousand for the half-year ended June 30, 2023. Other The line item ‘Other’ mainly includes income for services recharge, in the framework of the ‘GTCA’ signed in June 2023 with LianBio which has been transferred from LianBio to Janssen at the end of December 2023, totalling €0.5 million as of June 30, 2024 compared to €1.3 million as of June 30, 2023. The decrease is mainly due to the start of invoicing Lianbio during the first half of 2023 which included recharge of previous periods costs.

Operating expenses

Operating expenses	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Operating expenses	Operating expenses 16.1 RESEARCH AND DEVELOPMENT EXPENSES For the six-month period ended June 30, (in thousands of euros) 2024 2023 Purchases, sub-contracting and other expenses (15,105) (11,982) Payroll costs (including share-based payments) (6,199) (5,239) Depreciation, amortization and provision expenses(1) (682) (583) Total research and development expenses (21,987) (17,805) (1) see Note 16.4 Depreciation, amortization and provision expenses Purchases, sub-contracting and other expenses increased by €3.1 million for the six-month period ended June 30, 2024 as compared to the same period in 2023. This increase reflects the continued Company's focus on advancing its clinical trial development priorities, specifically the global Phase 3 registrational trial (NANORAY-312). R&D Payroll costs increased by €1.0 million, or by 18.3% for the six-month period ended June 30, 2024 as compared with the same period in 2023, which is mainly due to the recruitment of additional R&D employees, including the hiring of a Chief Medical Officer and reinforcement of clinical operations team. 16.2 SELLING, GENERAL AND ADMINISTRATIVE EXPENSES For the six-month period ended June 30, (in thousands of euros) 2024 2023 Purchases, fees and other expenses (4,183) (5,398) Payroll costs (including share-based payments) (6,336) (5,295) Depreciation, amortization and provision expenses (1) (301) (172) Total SG&A expenses (10,819) (10,864) (1) see Note 16.4 Depreciation, amortization and provision expenses Purchases, fees and other expenses decreased by €1.2 million for the six-month period ended June 30, 2024 as compared to the same period in 2023 and mainly relates to the legal fees of €1.4 million paid to a financial adviser that was recognized as of June 30, 2023 as part of a termination agreement with this financial service provider. SG&A payroll costs increased by €1.0 million, or 19.7%, for the six-month period ended June 30, 2024 as compared to the same period in 2023. This variation is mainly due to the increase by €0.6 million of our shared based payments expenses and by €0.4 million of social taxes, mainly driven by the attribution of the stock options in May 2024. 16.3 PAYROLL COSTS For the six-month period ended June 30, (in thousands of euros) 2024 2023 Wages and salaries (7,238) (6,814) Payroll taxes (3,324) (2,338) Share-based payments (1,940) (1,349) Retirement benefit obligations (33) (33) Total payroll costs (12,535) (10,534) Average headcount 105 98 End-of-period headcount 110 101 As of June 30, 2024, the Company had 110 employees, including 77 in R&D and 33 in selling, general and administrative expenses, compared to 101 as of June 30, 2023, including 71 in R&D and 30 in selling, general and administrative expenses. In the first half of 2024, salaries and related payroll taxes increased by 15%, or by €1.4 million. This is mainly due to the increased headcount in the first half of 2024 as well as changes in the seniority of our employees. In accordance with IFRS 2 – Share-based Payment, the share-based payment expense recognized in the statement of consolidated operations reflects the amortization of the fair value of the granted awards over the service period. The share-based payment expenses amounted to €1.9 million for the period ended June 30, 2024, as compared with €1.3 million as of June 30, 2023 (see Note 17 Share-based payments). 16.4 DEPRECIATION, AMORTIZATION AND PROVISION EXPENSES Depreciation, amortization and provision expenses by function are detailed as follows: For the six month period ended June 30, 2024 (in thousands of euros) R&D SG&A Total Amortization expense of intangible assets (1) — (2) Amortization expense of tangible assets (621) (164) (785) Litigations — 14 14 Provision for charges (60) (150) (210) Reversal of provision for charges — — — Total depreciation, amortization and provision expenses (682) (301) (983) For the six month period ended June 30, 2023 (in thousands of euros) R&D SG&A Total Amortization expense of intangible assets — — — Amortization expense of tangible assets (579) (162) (740) Litigations — — — Provision for charges (4) (10) (14) Reversal of provision for disputes — — — Total depreciation, amortization and provision expenses (583) (172) (754) 16.5 OTHER OPERATING INCOME AND EXPENSES For the six-month period ended June 30, (in thousands of euros) 2024 2023 Contract termination indemnities — (46) Other non recurring expenses (137) — Other non recurring income 3 52 Total other operating income and expenses (134) 6 As of June 30, 2024, the other non recurring expenses mainly relates to some employment termination indemnities for of €129 thousand. As of June 30, 2023, the Company has not recorded any material other operating income and expenses.

Share-based payments

Share-based payments	6 Months Ended
	Jun. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based payments	Share-based payments Detail of share-based payments The Company has granted stock options (OSA), founders’ warrants (BSPCE), warrants (BSA), and free shares (AGA) to corporate officers, employees, members of the Executive and Supervisory Board and consultants of the Group. In certain cases, exercise of the stock options, founders’ warrants and warrants is subject to performance conditions. The Company has no legal or contractual obligation to pay the options in cash. The number of stock options, founders’ warrants, warrants and free shares outstanding on June 30, 2024 and their main characteristics, are detailed below: Founders’ warrants outstanding as at June 30, 2024 BSPCE 08-2013 BSPCE 09-2014 BSPCE 2015-1 BSPCE 2015-3 BSPCE 2016 O BSPCE 2016 P BSPCE 2017 O BSCPE 2017 Date of the shareholders' meeting 28-Jun-13 18-Jun-14 18-Jun-14 18-Jun-14 25-Jun-15 25-Jun-15 23-Jun-16 23-Jun-16 Date of grant by the Executive Board 28-Aug-13 16-Sep-14 10-Feb-15 10-Jun-15 2-Feb-16 2-Feb-16 7-Jan-17 7-Jan-17 Total number of BSPCEs authorized 500,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 Total number of BSPCEs granted 50,000 97,200 71,650 53,050 126,400 129,250 117,650 80,000 Total number of shares to which the BSPCE were likely to give right on the date of their grant 50,000 97,200 71,650 53,050 126,400 129,250 117,650 80,000 the number of which that may be subscribed by corporate officers: — 21,000 24,000 — 23,500 23,500 26,400 32,000 the number that can be subscribed by Laurent LEVY — 21,000 24,000 — 23,500 23,500 26,400 32,000 Number of beneficiaries who are not corporate officers 1 30 13 42 43 50 42 3 Starting date for the exercise of the BSPCE 08/28/13 09/16/15 02/10/2016 06/10/2016 02/02/2017 02/02/2016 01/07/2017 01/07/2017 BSPCE expiry date 08/28/23 09/16/24 02/10/2025 06/10/2025 02/02/2026 02/02/2026 01/07/2027 01/07/2027 BSPCE exercise price €5.92 €18.68 €18.57 €20.28 €14.46 €14.46 €15.93 €15.93 Number of shares subscribed as of June 30, 2024 — — — — 333 — — — Total number of BSPCEs lapsed or cancelled as of June 30, 2024 50,000 11,450 3,550 24,650 28,200 30,100 19,550 — Total number of BSPCEs outstanding as of June 30, 2024 — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Total number of shares available for subscription as of June 30, 2024 — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSPCEs (assuming that all the conditions for the exercise of the related BSPCEs are met) — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Warrants outstanding as at June 30, 2024 BSA 2013 BSA 2014 BSA 2015-1 BSA 2015-2 (a) BSA 2018-2 BSA 2019-1 BSA 2020 BSA 2021 (a) Date of the shareholders’ meeting 4-May-12 18-Jun-14 18-Jun-14 18-Jun-14 23-May-18 23-May-18 11-Apr-19 30-Nov-20 Date of grant by the Executive Board 10-Apr-13 16-Sep-14 10-Feb-15 25-Jun-15 27-Jul-18 29-Mar-19 17-Mar-20 20-Apr-21 Maximum number of BSAs authorized 200,000 100,000 100,000 100,000 140,000 140,000 500,000 650,000 Total number of BSAs granted 10,000 14,000 26,000 64,000 5,820 18,000 18,000 48,103 Number of shares to which the BSA were likely to give right on the date of their grant 10,000 14,000 26,000 64,000 5,820 18,000 18,000 48,103 including the total number of shares that may subscribed by the corporate officers of the Company — 8,000 15,000 — — 12,700 14,024 — Relevant officers: Anne-Marie GRAFFIN — — 5,000 — — 2,900 3,843 — Enno SPILLNER — — 3,000 — — 4,000 3,829 — Alain HERRERA — 4,000 5,000 — — 2,900 3,195 — Gary PHILLIPS — — — — — — — — Christophe DOUAT (observer) — 4,000 2,000 — — 2,900 3,157 — Number of beneficiaries who are not corporate officers 1 1 2 1 1 1 1 1 Starting date for the exercise of the BSA 04/30/2014 09/16/2014 02/10/2015 06/25/2015 07/27/18 03/29/19 03/17/20 04/20/21 BSA expiry date (6) 04/10/2023 09/16/2024 02/10/2025 06/25/2025 07/27/28 03/29/29 03/17/30 04/20/31 BSA issue price €2.50 €4.87 €4.87 €5.00 €2.36 €1.15 €0.29 €2.95 Exercise price per BSA €6.37 €17.67 €17.67 €19.54 €16.10 €11.66 €6.59 €13.47 Number of shares subscribed as of June 30, 2024 — — — — — — — — Total number of forfeited or cancelled BSAs as of June 30, 2024 10,000 4,000 5,000 — — — — 33,672 Total number of BSAs outstanding as of June 30, 2024 — 10,000 21,000 64,000 5,820 18,000 18,000 14,431 Total number of shares available for subscription as of June 30, 2024 (considering the conditions of exercise of the BSAs) — — — — — — — — Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSAs (assuming that all the conditions for the exercise of said BSAs are met) — 10,000 21,000 64,000 5,820 18,000 18,000 14,431 Stock options outstanding as at June 30, 2024 OSA 2016-1 P OSA 2016-2 OSA 2017 O OSA 2018 OSA 2019-1 OSA 2019 LLY OSA 2020 OSA 2021-04 O Date of the shareholders’ meeting 25-Jun-15 23-Jun-16 23-Jun-16 14-Jun-17 23-May-18 11-Apr-19 11-Apr-19 30-Nov-20 Date of grant by the Executive Board 02-Feb-16 03-Nov-16 07-Jan-17 6-Mar-18 29-Mar-19 24-Oct-19 11-Mar-20 20-Apr-21 Total number of OSAs authorized 450,000 450,000 450,000 526,800 648,000 500,000 500,000 850,000 Total number of OSAs granted 6,400 4,000 3,500 62,000 37,500 500,000 407,972 143,200 Total number of shares to which the OSAs were likely to give right on the date of their grant 6,400 4,000 3,500 62,000 37,500 500,000 407,972 143,200 including the number that may be subscribed or purchased by corporate officers: — — — — — 500,000 180,000 — the number that can be subscribed by Laurent LEVY — — — — — 500,000 120,000 — the number that can be subscribed by Anne-Juliette HERMANT — — — — — — 60,000 — the number that can be subscribed by Bart VAN RHIJN — — — — — — — — the number that can be subscribed by Louis KAYITALIRE — — — — — — — — Number of beneficiaries who are not corporate officers 2 1 2 5 12 — 104 13 Starting date for the exercise of the OSA 02/02/2017 11/03/2017 01/08/2018 03/07/2019 03/30/2021 10/24/2019 03/11/2021 04/20/22 OSA expiry date 02/02/2026 11/03/2026 01/07/2027 03/06/2028 03/29/2029 10/24/2029 03/11/2030 04/20/31 Exercise price per OSA €13.05 €14.26 €14.97 €12.87 €11.08 €6.41 €6.25 €13.74 Number of shares subscribed as of June 30, 2024 — — — — — — — — Total number of lapsed or cancelled OSAs as of June 30, 2024 6,000 — 3,000 12,000 12,750 — 38,897 104,668 Total number of OSAs outstanding as of June 30, 2024 400 4,000 500 50,000 24,750 500,000 369,075 38,532 Maximum number of shares available for subscription as of June 30, 2024 (given the vesting conditions of the OSAs) 400 4,000 500 50,000 24,750 — 369,075 38,532 Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met) 400 4,000 500 50,000 24,750 500,000 369,075 38,532 OSA 2021-04 P OSA 2021-06 P OSA 2021-06 O OSA 2022-06 P OSA 2022-06 O OSA 2023-01 O OSA 2024-01 O Date of the shareholders’ meeting 30-Nov-20 30-Nov-20 28-Apr-21 30-Nov-20 28-Apr-21 20-jun-2023 20-Jul-23 Date of grant by the Executive Board 20-Apr-21 21-Jun-21 21-Jun-21 22-Jun-22 22-Jun-22 20-Jul-23 23-May-24 Total number of OSAs authorized 1,000,000 1,000,000 850,000 1,000,000 850,000 1,700,000 1,700,000 Total number of OSAs granted 428,000 60,000 60,000 170,400 410,500 338,860 1,224,780 Total number of shares to which the OSAs were likely to give right on the date of their grant 428,000 60,000 60,000 170,400 410,500 338,860 1,224,780 including the number that may be subscribed or purchased by corporate officers: 240,000 60,000 60,000 — 245,000 298,860 930,000 the number that can be subscribed by Laurent LEVY 180,000 — — — 150,000 200,116 500,000 the number that can be subscribed by Anne-Juliette HERMANT 60,000 — — — 35,000 33,354 90,000 the number that can be subscribed by Bart VAN RHIJN — 60,000 60,000 — 60,000 65,390 180,000 the number that can be subscribed by Louis KAYITALIRE — — — — — — 160,000 Number of beneficiaries who are not corporate officers 14 — — 83 49 2 107 Starting date for the exercise of the OSA 04/20/22 06/21/22 06/21/22 06/22/23 06/22/23 7/20/2023 5/23/2024 OSA expiry date 04/20/31 06/21/31 06/21/31 06/22/32 06/22/32 7/20/2033 5/23/2034 Exercise price per OSA €13.74 €12.99 €12.99 €4.16 €4.16 €5.00 €5.81 Number of shares subscribed as of June 30, 2024 — — — — — — — Total number of lapsed or cancelled OSAs as of June 30, 2024 82,400 — — 30,720 21,417 20,000 320 Total number of OSAs outstanding as of June 30, 2024 345,600 60,000 60,000 139,680 389,083 318,860 1,224,460 Maximum number of shares available for subscription as of June 30, 2024 (given the vesting conditions of the OSAs) — — 60,000 — 283,416 — — Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met) 345,600 60,000 60,000 139,680 389,083 318,860 1,224,460 Free shares outstanding as at June 30, 2024 AGA 2021 AGA 2022 AGA 2023 - P1 AGA 2023 - P2 Date of the shareholders’ meeting 30-Nov-20 20-Apr-21 27-Jun-23 27-Jun-23 Date of grant by the Executive Board 20-Apr-21 22-Jun-22 27-Jun-23 27-Jun-23 Total number of AGAs authorized 850,000 850,000 1,200,000 1,200,000 Total number of AGAs granted 362,515 300,039 427,110 439,210 Total number of shares to which the AGAs were likely to give right on the date of their grant 362,515 300,039 427,110 439,210 including the number that can be subscribed by corporate officers: 270,000 245,000 298,860 293,470 the number that can be subscribed by Laurent LEVY 180,000 150,000 200,116 200,116 the number that can be subscribed by Anne-Juliette HERMANT 90,000 35,000 33,354 33,354 the number that can be subscribed by Bart VAN RHIJN — 60,000 65,390 65,390 Number of beneficiaries who are not corporate officers 79 79 88 87 Date of acquisition (end of the acquisition period) 04/20/23 06/22/24 06/27/25 06/27/25 Number of shares subscribed as of June 30, 2024 354,510 293,523 — — Total number of AGAs lapsed or cancelled as of June 30, 2024 8,005 6,516 30,700 11,700 Total number of AGAs outstanding as of June 30, 2024 — — 396,410 427,510 Total number of shares that may be subscribed — — 396,410 427,510 Duration of the holding period 1 year 1 year 1 year 1 year BSPCE BSA OSA AGA Total Total number of shares underlying grants outstanding as of June 30, 2024 557,367 151,251 3,524,940 823,920 5,057,478 The measurement methods used to estimate the fair value of stock options, warrants and free shares are described below: • The exercise price is based on the share price at the grant date, except for the BSA 2014 which exercise price was set at €17.67, taking into account both the average share price on the 20 days preceding the grant date and the expected development perspectives of the Company; • The risk-free rate was determined based on the average life of the instruments; and • Volatility was determined based on a sample of listed companies in the biotechnology sector at the grant date and for a period equal to the life of the warrant or option. The performance conditions for all of the plans were assessed as follows: • Performance conditions unrelated to the market were analyzed to determine the likely exercise date of the warrants and options and expense was recorded accordingly based on the probability these conditions would be met; and • Market-related performance conditions were directly included in the calculation of the fair value of the instruments. As of June 30, 2024, the assumptions related to the probability that the non-market performance conditions of the BSPCE, BSA and OSA will be met have been updated: BSPCE Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) BSPCE 08-2013 6.30 5.92 256 % 7 0.90 % 0.00 % 152 — — BSPCE 09-2014 18.68 18.68 58 % 5.5/6/6.5 0.64 % 0.00 % 932 — — BSPCE 2015-1 18.57 18.57 58% - 62% - 61% 5.5/6/6.5 0.39 % 0.00 % 50 — — BSPCE 2015-3 20.28 20.28 61% - 62% - 61% 5.5/6/6.5 0.56 % 0.00 % 483 — — BSPCE 2016 Ordinary 14.46 14.46 59% - 62% - 60% 5.5/6/6.5 0.32 % 0.00 % 1,080 — 2 BSPCE 2016 Performance 14.46 14.46 59 % 5 0.19 % 0.00 % 1,212 — 18 BSPCE 2017 Ordinary 15.93 15.93 58% - 61% - 59% 5.5/6/6.5 0.23 % 0.00 % 1,000 — 1 BSPCE 2017 15.93 15.93 59 % 5 0.11 % 0.00 % 627 — — Total BSPCE n.a. n.a. n.a. n.a. n.a. n.a. n.a. — 25 BSA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) BSA 2013 6.30 6.30 156 % 6 0.90 % 0.00 % 1 — — BSA 2014 18.68 17.67 57 % 5 0.41 % 0.00 % — — — BSA 2015-1 17.67 17.67 58 % 5 0.26% - 0.27% 0.00 % 63 — — BSA 2015-2 (a) 17.67 17.67 58%-58%-57%-58% 5/5.1/ 5.3/5.4 0.39 % 0.00 % 16 — — BSA 2018-2 16.10 16.10 38 % 4.8 0.7% - 0.1% 0.00 % 1 — — BSA 2019-1 11.66 11.66 37 % 9.8/9.9 0.16% - 0.50% 0.00 % 24 — — BSA 2020 13.03 6.59 38 % 10 -0.13% -0.07% 0.00 % 19 — — BSA 2021 (a) 13.47 13.47 39.10 % 10 0.27 % 0.00 % 44 — — Total BSA n.a. n.a. n.a. n.a. n.a. n.a. n.a. — — OSA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) OSA 2016 P 13.05 13.05 59 % 5 0.19 % 0.00 % 69 — — OSA 2016-2 14.26 14.26 58% - 62% - 59% 5.5 / 6 /6.5 0.04 % 0.00 % 27 — — OSA 2017 O 15.93 14.97 58% - 61% - 59% 5.5 / 6 /6.5 0.23 % 0.00 % 31 — — OSA 2018 12.87 12.87 35 % 5.5 / 6 /6.5 — % 0.00 % 252 — — OSA 2019-1 11.08 11.08 38.1% / 37.4% 6 /6.5 0.103% / 0.149% 0.00 % 140 — — OSA 2019-2 6.41 6.41 37 % 10 0.40 % 0.00 % 252 — — OSA 2020 6.25 6.25 38.30 % 10 0.31 % 0.00 % 939 — 13 OSA 2021-04 O 13.60 13.74 38.9% - 37.8% - 38.3% 5.5 / 6 /6.5 0.38% / 0.33% / 0.28% 0.00 % 684 (4) 25 OSA 2021-04 P 13.60 13.74 39.10 % 10 0.03 % 0.00 % 1,816 77 86 OSA 2021-06 O 12.20 12.99 39.2% - 37.9% - 38.1% 5.5 / 6 /6.5 0.35% / 0.30% / 0.26% 0.00 % 246 13 33 OSA 2021-06 P 12.20 12.99 39.10 % 10 0.13 % 0.00 % 212 12 12 OSA 2022-06 P 3.68 4.16 0.4008 10 0.0228 0.00 % 71 2 4 OSA 2022-06 O 3.68 4.16 42.06% - 41.21% - 40.65% 5.5 / 6 /6.5 1.83% / 1.87% / 1.90% 0.00 % 580 57 170 OSA 2023-01 O 6.75 5.00 45.07% - 44.11% - 43.41% 5.5 / 6 /6.5 2.85% /2.83% / 2.82% 0.00 % 1,255 357 — OSA 2024-01 O 5.19 5.81 53.30% - 51.90% - 50.70% 5.4 / 5.9 / 6.4 3.00% / 3.02% / 3.02% 0.00 % 3,107 194 — Total OSA n.a. n.a. n.a. n.a. n.a. n.a. n.a. 708 343 AGA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) AGA 2021 13.60 0.00 n.a. n.a. 0.63% / 0.59% 0.00 % 4,869 — 694 AGA 2022 3.68 0 n.a. n.a. 0.95% /1.46% 0.00 % 1,092 253 271 AGA 2023 - P1 4.87 0.00 n.a. n.a. 3% / 3.2% 0.00 % 2,071 472 9 AGA 2023 - P2 4.87 0 n.a. n.a. 3% /3.2% 0.00 % 2,130 507 9 Total AGA n.a. n.a. n.a. n.a. n.a. n.a. n.a. 1,232 982 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2024 — — 708 1,232 1,940 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2023 25 — 343 982 1,349

Net financial income (loss)

Net financial income (loss)	6 Months Ended
	Jun. 30, 2024
Net Financial Income (Loss) [Abstract]
Net financial income (loss)	Net financial income (loss) For the six month period ended June 30, (in thousands of euros) 2024 2023 Income from cash and cash equivalents 1,499 450 Foreign exchange gains 1,888 370 Other financial income — — Total financial income 3,386 820 Fixed and variable Interest costs (3,772) (3,714) Net impact of accretion and discounting 2,722 809 Lease debt interests (89) (103) Foreign exchange losses (324) (537) Total financial expenses (1,463) (3,545) Net financial income (loss) 1,924 (2,725) Income from cash and cash equivalents For the six month period ended June 30, 2024, the €1.5 million income from cash and cash equivalents was related to short-term deposits. For the six month period ended June 30, 2023, the €0.5 million income from cash and cash equivalents was related to short-term deposits. Fixed and Variable Interests costs For the six month period ended June 30, 2024, total interest costs amount to €3.8 million, mainly due to interest costs on the EIB loan (see Note 12.1 Conditional advances, bank loan and loan granted by public authorities) which consists of fixed and variable rate interests of €3.7 million. For the six month period ended June 30, 2023, total interest costs amount to €3.7 million, mainly due to interest costs on the EIB loan (see Note 12.1 Conditional advances, bank loan and loan granted by public authorities) which is an addition of EIB fixed and variable rate interests for €3.6 million. IFRS 9 debt valuation impact For the six month period ended June 30, 2024, the P&L net positive impact of accretion and discounting on EIB loan of €2.7 million corresponding to the variance in discounting effect of €13.5 million, partially offset by the increase in estimated debt outflows beyond 2023 - before discounting effect - for €10.8 million, due to the revised forecasts of net sales and the revised forecasts of the upfront and milestone payments related to the consideration of the license agreement signed with Janssen signed on July 7, 2023. (See Note 12 Financial Liabilities). For the six month period ended June 30, 2023, the P&L catch-up impact of €0.8 million is related to the update of the forecasts of debt outflows mostly due to the consideration of the license agreement signed with Janssen signed on July 7, 2023. (See Note 12 Financial Liabilities). Foreign exchange gains and losses For the six month period ended June 30, 2024, the Company incurred net foreign exchange gains of €1.6 million mainly related to the short term USD deposits for €1.1 million, and to the appreciation of the USD on HSBC bank current account denominated in U.S. dollars for €0.5 million.

Segment reporting

Segment reporting	6 Months Ended
	Jun. 30, 2024
Disclosure of operating segments [abstract]
Segment reporting	Segment reporting In accordance with IFRS 8 – Operating Segments , reporting by operating segment is derived from the internal organization of the Company’s activities; it reflects management’s viewpoint and is established based on internal reporting used by the chief operating decision maker (the Company’s Chairman and the members of the Executive and Supervisory Board) to allocate resources and to assess performance. The Company operates in a single

Loss per share

Loss per share	6 Months Ended
	Jun. 30, 2024
Earnings per share [abstract]
Loss per share	Loss per share For the six month period ended June 30, 2024 2023 Net loss for the period (in thousands of euros) (21,872) (28,099) Weighted average number of shares 47,124,112 35,037,052 Basic loss per share (in euros) (0.46) (0.80) Diluted loss per share (in euros) (0.46) (0.80)

Commitments

Commitments	6 Months Ended
	Jun. 30, 2024
Capital commitments [abstract]
Commitments	Commitments The off-balance sheet commitments have not changed significantly since December, 31, 2023, except for the following: Commitments related to the master services agreement with Janssen dedicated to the clinical manufacturing of NBTXR3 On December 22, 2023, the Company entered into a master services agreement (“MSA”) with Janssen which includes the clinical manufacturing and the supply of products to be provided by the Company, as well as technical expertise and development services in the field of the territory, as defined in the global licensing, co-development, and commercialization agreement signed in July 2023. Under this MSA, the Company already received as of June 30, 2024 purchase orders from Janssen (a) for the delivery of raw materials and NBTXR3 clinical and technical batches planned to be delivered during the second half of 2024 amounting to €3.8 million and (b) for the technology transfer and related technical assistance services amounting to €0.9 million.

Related parties

Related parties	6 Months Ended
	Jun. 30, 2024
Related party transactions [abstract]
Related parties	Related parties Key management personnel compensation The compensation presented below, granted to the members of the Executive Board and Supervisory Board was recognized in expenses over the period shown: For the six-month period ended June 30, (in thousands of euros) 2024 2023 Salaries, wages and benefits 1,120 704 Share-based payments 1,517 1,001 Supervisory Board’s fees 86 78 Total compensation to related parties 2,722 1,783 The methods used to measure share-based payments are presented in Note 17 Share-based payments of the Company’s financial statements as of and for the year ended December 31, 2023.

Subsequent events

Subsequent events	6 Months Ended
	Jun. 30, 2024
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent events	Subsequent events Curadigm SAS Merger Curadigm SAS, an affiliate fully owned by Nanobiotix, has been merged into our main entity Nanobiotix SA with retroactive effect for financial accounting purposes from January 1, 2024. This merger is intended to rationalize the organization, accompany Nanobiotix strategy evolution and streamline operations. Nomination of two observers to the Supervisory Board On September 4th 2024, Nanobiotix announced the appointment of two new observers to the Supervisory Board, These nominations will be submitted for ratification to the next Nanobiotix shareholders’ meeting. Equity Line Kepler Cheuvreux The existing equity line, expiring on September 15, 2024 is subsequently no longer effective at the date of the filing date.

Consolidated principles and m_2

Consolidated principles and methods (Policies)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
General principles and statement of compliance and basis of presentation	General principles The unaudited interim condensed consolidated financial statements as of June 30, 2024 and for the six-month period ended June 30, 2024 were prepared under the supervision of the management of the Company and were submitted by the Executive Board to the review of the Supervisory Board. All amounts in the unaudited interim condensed consolidated financial statements are presented in thousands of euros, unless stated otherwise. Some figures have been rounded. Accordingly, the totals in some tables may not be the exact sums of component items. The preparation of the unaudited interim condensed consolidated financial statements in accordance with International Financial Reporting Standards (IFRS Accounting Standards) requires the use of estimates and assumptions that affect the amounts and information disclosed in the financial statements. See Note 3.2 Use of judgement, estimates and assumptions. The unaudited interim condensed consolidated financial statements of the Company have been prepared in compliance with IAS 34 – “Interim Financial Reporting”. As they are unaudited interim condensed financial statements, they do not contain all information required for the consolidated annual financial statements and should therefore be read in conjunction with the consolidated financial statements of the Company for the financial year ended December 31, 2023 as described below. Seasonality of the Company’s activities According to IAS 34 – “ Interim Financial Reporting ”, an entity whose business is highly seasonal should present financial information for the twelve months up to the end of the interim period and additional comparative information for the prior twelve-month period in the interim condensed consolidated financial statements in order to provide a better understanding and comparison of its interim financial statements. As mentioned in Note 15 Revenue and other income, as most of the income from the Company is generated by ongoing contracts that primarily depend on performance obligations not correlated to seasonal trends, it is considered that the Company activities are not seasonal. Therefore, the following unaudited interim condensed financial statements and corresponding notes will not include comparative information other than that mentioned in IAS 34.20. Statement of compliance and basis of presentation The unaudited interim condensed consolidated financial statements have been prepared in compliance with International Accounting Standards (IAS) 34 — Interim Financial Reporting , which provides for the presentation of selected explanatory notes. The accompanying notes do not contain all the disclosures required for annual financial statements and should therefore be read in conjunction with the Company’s financial statements prepared in accordance with IFRS ® Accounting Standards, referred to as IFRS as of and for the year ended December 31, 2023. The accounting principles used to prepare the unaudited interim condensed consolidated financial statements for the six-month period ended June 30, 2024 are identical to those used for the year ended December 31, 2023 except for the standards listed below that required adoption in 2024. Application of New or Amended Standards and Interpretations The following standards, interpretations and amendments to existing standards applicable for reporting periods beginning on or after January 1, 2024, were applied where necessary to the unaudited interim condensed consolidated financial statements for the six months ended June 30, 2024: • Amendment to IFRS 16 – Leases on sale and leaseback policies. • Amendment to IAS 1 – Non-current liabilities with covenants • Amendment to IAS 7 and IFRS 7 - Supplier finance • Amendments to IAS 21 - Lack of Exchangeability The application of these standards and these amendments had no impact on the Company’s interim condensed consolidated financial statements. Standards, interpretations and amendments to existing standards available for early adoption in reporting periods beginning on or after January 1, 2024 In first-half 2024, there were no new standards, interpretations or amendments to existing standards applicable to accounting periods starting on or after January 1, 2025 that the Group could have early adopted as from January 1, 2024. Standards, interpretations and amendments to existing standards published but not yet applicable The new standards, interpretations and amendments to existing standards that have been published but are not yet applicable concern: • Amendment to IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments • New Standard – IFRS 18 – Presentation and Disclosure in Financial Statements • New standard – IFRS 19 Subsidiaries without Public Accountability: Disclosures The Company is currently evaluating if the adoption of these amendments will have a material impact on our results of operations, financial position, or cash flows. Going Concern The Company has prepared its consolidated financial statements assuming that it will continue as a going concern. Although the Company recognized cash inflows in the first half of 2024 directly related to the first development milestone ($20.0 million) in May 2024 related to clinical development progress in the clinical trial NANORAY-312, the Company’s ability to successfully transition to profitability will be dependent upon achieving a level of revenues adequate to support its cost structure, including obtaining development, regulatory and sales milestone payments as well as royalties in connection with our global licensing agreement with Janssen. Therefore, the Company cannot assure that it will ever be profitable or generate positive cash flow from operating activities. Additionally, the Company may encounter unforeseen difficulties, complications, development delays and other unknown factors that require additional expenses. The Company experienced net losses of €21.9 million in the six months ended June 30, 2024 and has accumulated losses of €336.5 million since inception (including this six months net loss). In the six months ended June 30, 2024, the Company generated negative cash flows of €8.9 million and has a total of €66.3 million cash and cash equivalents as of June 30, 2024. Based upon these factors and the Company’s cash and cash equivalent balance at June, 30, 2024, the Company estimates that it will have sufficient liquidity to meet its obligations as they become due in the normal course of business for at least the next 12 months, from the date these financial statements are authorized for issuance. As such, Management has concluded there is no substantial doubt about the Company's ability to continue as a going concern.
Basis of consolidation	BASIS OF CONSOLIDATION Consolidated entities As of June 30, 2024, the consolidation scope has been reduced compared to that at December 31, 2023 as Nanobiotix S.A. has four wholly owned subsidiaries: • Nanobiotix Corp., incorporated in the State of Delaware in September 2014 and located in the USA, • Nanobiotix Germany GmbH, created in October 2017 and located in Germany, • Nanobiotix Spain S.L.U., created in December 2017 and located in Spain, • Curadigm SAS, created on July 3, 2019 and located in France, The company will be merged into Nanobiotix SA in the second half of fiscal year 2024 (see Note 23 subsequent event) Curadigm Corp. which was a wholly-owned subsidiary of Curadigm S.A.S., incorporated in the State of Delaware on January 7, 2020 was liquidated May 22, 2024. As it was a dormant company with no employee, this dissolution has not any impact on the 2024 half-year consolidated financial statements. Accordingly, the unaudited interim condensed consolidated financial statements as of June 30, 2024 include the operations of each of these subsidiaries, to the extent applicable, from the date of their incorporation. Foreign currency transactions The unaudited interim condensed consolidated financial statements are presented in thousands of euros, which is the reporting currency and the functional currency of the parent company, Nanobiotix S.A. The financial statements of consolidated foreign subsidiaries whose functional currency is not the euro are translated into euros for statement of financial position items at the closing exchange rate for the statement of financial position, whereas items of the statement of operations, statement of comprehensive loss and statement of cash flow are converted at the average exchange rate for the period presented, except where this method cannot be applied due to significant exchange rate fluctuations during the applicable period. The dollar-to-euro exchange rate used in the unaudited interim condensed consolidated financial statements to convert the Group transactions denominated in US dollars were a closing of $1.0705 as of June 30, 2024 and an average of $1.0812 for the six-month period ended June 30, 2024 compared with $1.0866 and $1.0811 respectively, as of and for the six-month period ended June 30, 2023 (source: Banque de France). The resulting currency translation adjustments are recorded in other comprehensive income (loss) as a cumulative currency translation adjustment.
Use of judgement, estimates and assumptions	USE OF JUDGEMENT, ESTIMATES AND ASSUMPTIONS The preparation of interim condensed consolidated financial statements in accordance with IFRS requires the use of estimates and assumptions that affect the amounts and information disclosed in the financial statements. The estimates and judgments used by management are based on historical information and on other factors, including expectations about future events considered to be reasonable given the circumstances. These estimates may be revised where the circumstances on which they are based change. Consequently, actual results may vary significantly from these estimates under different assumptions or conditions. A sensitivity analysis may be presented if the results differ materially based on the application of different assumptions or conditions. The main items affected by the use of estimates are share-based payments, deferred tax assets, clinical trials accruals, revenue recognition and the measurement of financial instruments (fair value and amortized costs). Measurement of share-based payments The Company measures the fair value of stock options (OSA), founders’ warrants (BSPCE), warrants (BSA) and free shares (AGA) granted to employees, members of the Executive and Supervisory Board and consultants based on actuarial models. These actuarial models require that the Company use certain calculation assumptions with respect to characteristics of the grants (e.g., option vesting terms) and market data (e.g., to determine expected share volatility) (See Note 17 Share-based payments). Deferred tax assets Deferred taxes are recognized for temporary differences arising from the difference between the tax basis and the accounting basis of the Company’s assets and liabilities that appear in its financial statements. The primary source of deferred tax assets are related to the tax losses that can be carried forward or backward, depending on the jurisdiction. Enacted tax rates are used to measure deferred taxes. The deferred tax assets are recorded in the accounts only to the extent that it is probable that the future profits will be sufficient to absorb the losses that can be carried forward or backward. Considering its stage of development, which does not allow for sufficiently reliable income projections to be made, the Company has not recognized deferred tax assets in relation to tax losses carry forwards in the statements of consolidated financial position. Clinical trial accruals Clinical trial expenses, although not yet billed in full, are estimated quarterly for each study and a provision is recognized accordingly. (See Note 13.1 Trade and other payables for information regarding the clinical trial accruals as of June 30, 2024 and December 31, 2023). During the six-month period ended June 30, 2024, the Company identified the need to revise the methodology for estimating costs related to the 1100 clinical study. The new methodology definition is due to a significant increase in patients enrollment during the last quarter of 2023 and the first months of 2024, and it has been applied in the frame of Nanobiotix SA accounts as of June 30, 2024 to ensure reliance on sufficient observable data, further to the receipt of invoices from medical sites. Previously, clinical trial accruals were estimated on a clinical site basis, but they are now estimated on a per-patient basis as this appears to be more accurate. The impact of the change of estimates, measured on the basis of the data available as of June 30, 2024 between the new and the former methodology resulted in a €2.5 million decrease in clinical trial accruals for the 1100 study. Revenue recognition In order to determine the amount and timing of revenue under the contract with customers, the Company is required to use significant judgments, mainly with respect to identifying performance obligations of the Company, determining the standalone selling price of the performance obligations, the transaction price allocation and the timing of satisfaction of support services provided to customers. Determining the distinctiveness of performance obligations — A promised good or service will need to be recognized separately in revenue if it is distinct as defined in IFRS 15. In determining whether the performance obligation is separate, the Company analyses if (i) the good or service is distinct in absolute terms, i.e. it can be useful to the customer, either on its own or in combination with resources that the customer can obtain separately; and if (ii) the good or service is distinct in the context of the contract, i.e. it can be identified separately from the other goods and services in the contract because there is not a high degree of interdependence or integration between this element and the other goods or services promised in the contract. If either of these two conditions is not met, the good or service is not distinct, and the Company must group it with other promised goods or services until it becomes a distinct group of goods or services. Allocation of transaction price to performance obligations — A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. To determine the proper revenue recognition method, the Company evaluates whether the contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment. Some of the Company’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. Variable consideration — Due to the nature of the work required to be performed on many of the Company’s performance obligations, the estimation of total revenue and cost at completion is complex, subject to many variables and requires significant judgment. It is common for the collaboration and license agreements to contain variable consideration that can increase the transaction price. Variability in the transaction price arises primarily due to milestone payments obtained following the achievement of specific milestones (e.g., scientific results or regulatory or commercial approvals). The Company includes the related amounts in the transaction price only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved.. The effect of the increase of the transaction price due to milestones payments is recognized as an adjustment to revenue on a cumulative catch‑up basis. Revenue recognized over time and input method — Some of the Company’s performance obligations are satisfied over time as work progresses, thus revenue is recognized over time, using an input measure of progress as it best depicts the transfer of control to the customers. See Note 15 to the Company’s financial statements as of and for the year ended December 31, 2023 for additional detail regarding the Company’s accounting policies and specific judgments made with regard to revenue recognition, and for its additional sources of revenue and other income. Measurement of financial assets and liabilities At the renegotiation date in October 2022, the fair value measurement of the EIB loan required the Company to determine: – the discount rate of the new liability executed in October 2022. The discount rate reflects the company’s credit risk at the Amendment Agreement date as well as a premium to reflect uncertainties associated with the timing and the amount of the royalties’ payment. The Company involved external financial instruments valuation specialists to support in determining the average discount rate; – the amount of additional interest (“royalties”, as defined by the royalty agreement with EIB) that will be due according to the loan agreement during a royalty calculation period commencing upon commercialization. The royalties due during this period will be determined and calculated based on the number of tranches that have been withdrawn and will be indexed to annual sales turnover relating to NBTXR3 through specific Company’s license agreement. For the purpose of measuring the fair value of the EIB loan, the Company forecasts expected sales relating to NBTXR3 during the royalty period, taking into consideration the operational assumptions such as market release dates of the products, growth and penetration rate in each market. (see Notes 4.3 and 12 for details about this loan and the accounting treatment applied). Subsequent to the estimate of the fair value of the EIB loan performed at the renegotiation date, the debt has been measured at amortized cost based on the revised best estimate of the future cash flows related to the debt at each closing date. Accordingly, the Company determines the amount of additional interest as described above. Any subsequent adjustment of flows indexed to turnover are discounted at the original effective interest rate and the adjustment is recognized in profit or loss under the “catch-up” method .
Revenues and other income	The revenue recognition accounting principles used to prepare the unaudited interim condensed consolidated financial statements for the six-month period ended June 30, 2024 are identical to those used for the year ended December 31, 2023.

Intangible assets (Tables)

Intangible assets (Tables)	6 Months Ended
	Jun. 30, 2024
Intangible assets other than goodwill [abstract]
Schedule of Intangible Assets	The change in intangible assets breaks down as follows: (in thousands of euros) As of December 31, 2023 Increases Decreases Transfer As of June 30, 2024 Patents 65 — — — 65 Software 667 2 — — 669 Gross book value of intangible assets 732 2 — — 734 Patents (65) — — — (65) Software (659) (2) — — (660) Accumulated depreciation of intangible assets (1) (723) (2) — — (725) Net book value of intangible assets 8 — — — 9 (1) Expenses for the period are detailed in Note 16.4 Depreciation, amortization and provisions expenses

Property, plant and equipment (

Property, plant and equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Property, plant and equipment [abstract]
Schedule of Property, Plant and Equipment	The change in property, plant and equipment is as follows: (in thousands of euros) As of December 31, 2023 Increases Decreases Other movements & transfer. Currency As of June 30, 2024 Fixtures, fittings and installations 3,321 — — — — 3,321 Right of use – Buildings 8,798 124 — — — 8,923 Technical equipment 2,327 68 — — — 2,395 Office and IT equipment 1,043 114 — — 1 1,159 Transport equipment 34 — (35) — 1 — Right of use – Transport equipment — — — — — — Tangible assets in progress 44 124 — — — 168 Prepayments on tangible assets 144 10 — — — 155 Gross book value of tangible assets 15,712 441 (35) — 2 16,119 Fixtures, fittings and installations (2,274) (155) — — — (2,428) Right of use – Buildings (4,448) (497) — — — (4,945) Technical equipment (1,750) (97) — — — (1,847) Office and IT equipment (955) (36) — — (1) (992) Transport equipment (34) — 35 — (1) — Right of use – Transport equipment — — — — — — Accumulated depreciation of tangible assets(1) (9,461) (785) 35 — (2) (10,212) Net book value of tangible assets 6,251 (344) — — — 5,907 (1)

Non-current financial assets (T

Non-current financial assets (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of financial assets [abstract]
Schedule of Changes in Non-current Financial Assets	The change in non-current financial assets breaks down as follows: (in thousands of euros) Security Net book value as of Net book value as of December 31, 2022 291 Additions 16 Decreases (8) Transfer — Currency translation adjustments (1) Net book value as of Net book value as of December 31, 2023 299 Additions 11 Decreases (2) Transfer — Currency translation adjustments — Net book value as of June 30, 2024 308

Trade receivables and other c_2

Trade receivables and other current assets (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Trade Receivables	As of (in thousands of euros) June 30, 2024 December 31, 2023 Trade receivables 3,121 905 Trade receivables 3,121 905
Schedule of Other Current Assets	Other current assets break down as follows: As of (in thousands of euros) June 30, 2024 December 31, 2023 Research tax credit receivable 6,273 3,939 VAT receivable 1,089 1,171 Prepaid expenses 2,269 2,560 Other receivables 1,369 1,418 Other current assets 11,000 9,088
Schedule of Changes in Research Tax Credit Receivables	The change in research tax credit receivables breaks down as follows: (in thousands of euros) Receivable as of December 31, 2023 3,939 2024 research tax credit – Nanobiotix S.A. (1) 2,245 2024 research tax credit – Curadigm S.A.S (1) 89 Receivable as of June 30, 2024 6,273 (1) See Note 15 Revenue and other income.
Schedule of Current Contract Assets	As of (in thousands of euros) June 30, 2024 December 31, 2023 Contract assets - Current — 2,062 Contract assets - Current — 2,062

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Cash and Cash Equivalents	Cash and cash equivalent break down as follows: As of (in thousands of euros) June 30, 2024 December 31, 2023 Cash and bank accounts 4,023 75,283 Short-term bank deposits 62,312 — Net Cash and cash equivalents 66,335 75,283

Share Capital (Tables)

Share Capital (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Schedule of Share Capital Transactions	Detail of share capital transactions (in thousands or number of shares) Nature of transaction Share Capital Premiums related to share capital Number of shares December 31, 2023 1,414 312,742 47,133,328 March 30, 2024 AGA lapsed — — — May 28, 2024 Allocation of loss 12/31/2023 — — — June 22, 2024 Capital increase AGA 2022 9 — 293,523 June 30, 2024 1,423 312,743 47,426,851

Provisions (Tables)

Provisions (Tables)	6 Months Ended
	Jun. 30, 2024
Provisions [abstract]
Schedule of Changes in Provisions	Details of provisions (in thousands of euros) As of December 31, 2023 Increases Decreases (1) Currency translation adjustments As of June 30, 2024 Lump-sum retirement benefits 323 38 — — 361 Non-current provisions 323 38 — — 361 Provisions for disputes 506 101 (324) 7 291 Provisions for charges 253 88 (14) — 328 Current provisions 760 190 (337) 7 619 Total provisions 1,083 228 (337) 7 980 (1)
Schedule of Commitments for Retirement Benefits	Commitments for retirement benefits As of (in thousands of euros) June 30, 2024 December 31, 2023 Provision as of beginning of period 323 270 Cost of services 33 65 Discounting costs 5 10 Expense for the period 38 75 Actuarial gains or losses recognized in other comprehensive income — (22) Provision as of the end of period 361 323
Schedule of Assumptions Used to Measure Retirement Benefits	The assumptions used to measure lump-sum retirement benefits are as follows: Measurement date June 30, 2024 December 31, 2023 Retirement assumptions Executive: Age 66 Non-Executive: Age 64 Executive: Age 66 Non-Executive: Age 64 Social security contribution rate 45 % 45 % Discount rate 3.30 % 3.30 % Mortality tables Regulatory table INSEE 2017 -2019 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 8.40% Constant average rate of 8.40% Duration 20 years 20 years

Financial liabilities (Tables)

Financial liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of financial liabilities [abstract]
Schedule of Changes in Financial Liabilities	Details of financial liabilities As of (in thousands of euros) June 30, 2024 December 31, 2023 Lease liabilities – Short term 1,243 1,199 Repayable BPI loan advances – Short term 764 592 PGE loans 2,563 2,583 EIB loan – Short term 430 649 Total current financial liabilities 5,000 5,022 Lease liabilities – Long term 3,442 3,883 Repayable BPI loan advances – Long term 1,456 1,872 PGE loans 2,787 4,028 EIB loan – Long term 36,484 35,761 Total non-current financial liabilities 44,168 45,543 Total financial liabilities 49,168 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 June 30, 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 308 308 308 Trade receivables 3,121 3,121 3,121 Cash and cash equivalents 66,335 66,335 66,335 Total assets 69,764 — 69,764 69,764 Financial liabilities Non-current financial liabilities 44,168 44,168 42,677 Current financial liabilities 5,000 5,000 5,006 Trade payables and other payables 19,139 19,139 19,139 Total liabilities 68,307 — 68,307 66,822 (1) The fair value of current and non-current financial liabilities including loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
Schedule of Conditional Advances, Interest-Free Loans from Government and Public Authorities and Bank Loans	Conditional advances, interest-free loans from government and public authorities (in thousands of euros) Bpifrance advance Interest-free Bpifrance loan Curadigm Bpifrance advance EIB loan Total As of December 31, 2023 2,066 — 397 36,409 38,873 Impact of accretion, discounting and catch-up 6 — 10 (2,722) (2,705) Accumulated fixed and variable interest expense accrual 15 — — 3,691 3,705 Repayment (250) — (25) (464) (739) As of June 30, 2024 1,837 — 382 36,914 39,134 Bank loans (in thousands of euros) HSBC Bpifrance “PGE” Total As of December 31, 2023 3,154 3,457 6,611 Impact of discounting and accretion (7) (2) (10) Accumulated fixed interest accrual 19 35 54 Repayment (644) (662) (1,306) As of June 30, 2024 2,522 2,827 5,349
Schedule of Changes in Lease Liabilities	The table below shows the detail of changes in lease liabilities recognized in the statement of consolidated financial position over the six-month period ended June 30, 2024: (in thousands of euros) Lease liabilities As of December 31, 2023 5,081 New lease contracts 133 Impact of discounting and accretion (9) Fixed interest expense 88 Accumulated variable interest expense accrual — Repayment of lease (610) As of June 30, 2024 4,685
Schedule of Maturity Analysis for Advances Loans and Lease Liabilities	The due dates for repayment of the advances loans and lease liabilities at their nominal value and including fixed-rate interests are as follows: As of June 30, 2024 (in thousands of euros) Less than 1 year Between 1 and Between 3 and More than 5 years Total Bpifrance 650 1,237 — — 1,887 Curadigm interest-free Bpifrance advance 100 200 125 — 425 HSBC “PGE” (1) 1,279 1,266 — — 2,545 Bpifrance “PGE” (1) 1,303 1,589 — — 2,892 EIB fixed rate loan 467 14,478 46,403 38,733 100,082 Lease liabilities 1,264 2,518 828 414 5,024 Total 5,062 21,288 47,356 39,147 112,854 (1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over 5 years with a deferral of 1 year (last reimbursement being in 2026).. As of December 31, 2023 (in thousands of euros) Less than 1 year Between 1 and Between 3 and More than 5 years Total Bpifrance 500 1,637 — — 2,137 Curadigm interest-free Bpifrance advance 100 200 175 — 475 HSBC “PGE” (1) 1,285 1,904 — — 3,189 Bpifrance “PGE” (1) 1,317 2,237 — — 3,554 EIB fixed rate loan 692 19,946 17,872 51,246 89,756 Lease liabilities 1,219 2,434 1,227 621 5,501 Total 5,113 28,358 19,274 51,867 104,612 (1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over five years with a deferral of 1 year (last reimbursement being in 2026).

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Trade and Other Payables	As of (in thousands of euros) June 30, 2024 December 31, 2023 Fixed assets payables — 173 Accrued expenses - clinical trials 14,373 11,369 Other trade payables 4,766 6,695 Total trade and other payables 19,139 18,237
Schedule of Other Current Liabilities	As of (in thousands of euros) June 30, 2024 December 31, 2023 Tax liabilities 716 451 Payroll tax and other payroll liabilities 5,813 6,928 Other payables 743 247 Other current liabilities 7,271 7,627
Schedule of Deferred Income and Contract Liabilities	As of (in thousands of euros) June 30, 2024 December 31, 2023 Deferred income 106 128 Contract liabilities - Current 24,381 18,100 Deferred income and current contract liabilities 24,487 18,228 As of (in thousands of euros) June 30, 2024 December 31, 2023 Non-current contract liabilities 7,411 — Non-current contract liabilities 7,411 —

Financial instruments include_2

Financial instruments included in the statement of financial position and impact on income (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Schedule of Financial Assets	Detail of financial instruments included in the statements of financial position and impact on income As of June 30, 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 308 308 308 Trade receivables 3,121 3,121 3,121 Cash and cash equivalents 66,335 66,335 66,335 Total assets 69,764 — 69,764 69,764 Financial liabilities Non-current financial liabilities 44,168 44,168 42,677 Current financial liabilities 5,000 5,000 5,006 Trade payables and other payables 19,139 19,139 19,139 Total liabilities 68,307 — 68,307 66,822 (1) The fair value of current and non-current financial liabilities including loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
Schedule of Financial Liabilities	Details of financial liabilities As of (in thousands of euros) June 30, 2024 December 31, 2023 Lease liabilities – Short term 1,243 1,199 Repayable BPI loan advances – Short term 764 592 PGE loans 2,563 2,583 EIB loan – Short term 430 649 Total current financial liabilities 5,000 5,022 Lease liabilities – Long term 3,442 3,883 Repayable BPI loan advances – Long term 1,456 1,872 PGE loans 2,787 4,028 EIB loan – Long term 36,484 35,761 Total non-current financial liabilities 44,168 45,543 Total financial liabilities 49,168 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 June 30, 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 308 308 308 Trade receivables 3,121 3,121 3,121 Cash and cash equivalents 66,335 66,335 66,335 Total assets 69,764 — 69,764 69,764 Financial liabilities Non-current financial liabilities 44,168 44,168 42,677 Current financial liabilities 5,000 5,000 5,006 Trade payables and other payables 19,139 19,139 19,139 Total liabilities 68,307 — 68,307 66,822 (1) The fair value of current and non-current financial liabilities including loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost, was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.

Revenue and other income (Table

Revenue and other income (Tables)	6 Months Ended
	Jun. 30, 2024
Revenue [abstract]
Schedule of Revenues and Other Income	The following table summarizes the Company’s revenue and other income per category for the six-month period ended June 30, 2024 and 2023: For the six-month period ended June 30, (in thousands of euros) 2024 2023 Services 3,787 — Other sales 2,376 — Total revenue 6,163 — Research tax credit 2,334 1,604 Subsidies 36 202 Other 756 1,487 Total other income 3,126 3,293 Total revenue and other income 9,289 3,293

Operating expenses (Tables)

Operating expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Schedule of Research and Development Expenses	For the six-month period ended June 30, (in thousands of euros) 2024 2023 Purchases, sub-contracting and other expenses (15,105) (11,982) Payroll costs (including share-based payments) (6,199) (5,239) Depreciation, amortization and provision expenses(1) (682) (583) Total research and development expenses (21,987) (17,805) (1) see Note 16.4 Depreciation, amortization and provision expenses
Schedule of Selling, General and Administrative Expenses	For the six-month period ended June 30, (in thousands of euros) 2024 2023 Purchases, fees and other expenses (4,183) (5,398) Payroll costs (including share-based payments) (6,336) (5,295) Depreciation, amortization and provision expenses (1) (301) (172) Total SG&A expenses (10,819) (10,864) (1) see Note 16.4 Depreciation, amortization and provision expenses
Schedule of Payroll Costs	For the six-month period ended June 30, (in thousands of euros) 2024 2023 Wages and salaries (7,238) (6,814) Payroll taxes (3,324) (2,338) Share-based payments (1,940) (1,349) Retirement benefit obligations (33) (33) Total payroll costs (12,535) (10,534) Average headcount 105 98 End-of-period headcount 110 101
Schedule of Depreciation, Amortization and Provision Expenses	Depreciation, amortization and provision expenses by function are detailed as follows: For the six month period ended June 30, 2024 (in thousands of euros) R&D SG&A Total Amortization expense of intangible assets (1) — (2) Amortization expense of tangible assets (621) (164) (785) Litigations — 14 14 Provision for charges (60) (150) (210) Reversal of provision for charges — — — Total depreciation, amortization and provision expenses (682) (301) (983) For the six month period ended June 30, 2023 (in thousands of euros) R&D SG&A Total Amortization expense of intangible assets — — — Amortization expense of tangible assets (579) (162) (740) Litigations — — — Provision for charges (4) (10) (14) Reversal of provision for disputes — — — Total depreciation, amortization and provision expenses (583) (172) (754)
Schedule of Other Operating Income (Expenses)	For the six-month period ended June 30, (in thousands of euros) 2024 2023 Contract termination indemnities — (46) Other non recurring expenses (137) — Other non recurring income 3 52 Total other operating income and expenses (134) 6

Share-based payments (Tables)

Share-based payments (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Schedule of Changes in Founders' Warrants, Warrants and Free Shares	The number of stock options, founders’ warrants, warrants and free shares outstanding on June 30, 2024 and their main characteristics, are detailed below: Founders’ warrants outstanding as at June 30, 2024 BSPCE 08-2013 BSPCE 09-2014 BSPCE 2015-1 BSPCE 2015-3 BSPCE 2016 O BSPCE 2016 P BSPCE 2017 O BSCPE 2017 Date of the shareholders' meeting 28-Jun-13 18-Jun-14 18-Jun-14 18-Jun-14 25-Jun-15 25-Jun-15 23-Jun-16 23-Jun-16 Date of grant by the Executive Board 28-Aug-13 16-Sep-14 10-Feb-15 10-Jun-15 2-Feb-16 2-Feb-16 7-Jan-17 7-Jan-17 Total number of BSPCEs authorized 500,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 Total number of BSPCEs granted 50,000 97,200 71,650 53,050 126,400 129,250 117,650 80,000 Total number of shares to which the BSPCE were likely to give right on the date of their grant 50,000 97,200 71,650 53,050 126,400 129,250 117,650 80,000 the number of which that may be subscribed by corporate officers: — 21,000 24,000 — 23,500 23,500 26,400 32,000 the number that can be subscribed by Laurent LEVY — 21,000 24,000 — 23,500 23,500 26,400 32,000 Number of beneficiaries who are not corporate officers 1 30 13 42 43 50 42 3 Starting date for the exercise of the BSPCE 08/28/13 09/16/15 02/10/2016 06/10/2016 02/02/2017 02/02/2016 01/07/2017 01/07/2017 BSPCE expiry date 08/28/23 09/16/24 02/10/2025 06/10/2025 02/02/2026 02/02/2026 01/07/2027 01/07/2027 BSPCE exercise price €5.92 €18.68 €18.57 €20.28 €14.46 €14.46 €15.93 €15.93 Number of shares subscribed as of June 30, 2024 — — — — 333 — — — Total number of BSPCEs lapsed or cancelled as of June 30, 2024 50,000 11,450 3,550 24,650 28,200 30,100 19,550 — Total number of BSPCEs outstanding as of June 30, 2024 — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Total number of shares available for subscription as of June 30, 2024 — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSPCEs (assuming that all the conditions for the exercise of the related BSPCEs are met) — 85,750 68,100 28,400 97,867 99,150 98,100 80,000 Warrants outstanding as at June 30, 2024 BSA 2013 BSA 2014 BSA 2015-1 BSA 2015-2 (a) BSA 2018-2 BSA 2019-1 BSA 2020 BSA 2021 (a) Date of the shareholders’ meeting 4-May-12 18-Jun-14 18-Jun-14 18-Jun-14 23-May-18 23-May-18 11-Apr-19 30-Nov-20 Date of grant by the Executive Board 10-Apr-13 16-Sep-14 10-Feb-15 25-Jun-15 27-Jul-18 29-Mar-19 17-Mar-20 20-Apr-21 Maximum number of BSAs authorized 200,000 100,000 100,000 100,000 140,000 140,000 500,000 650,000 Total number of BSAs granted 10,000 14,000 26,000 64,000 5,820 18,000 18,000 48,103 Number of shares to which the BSA were likely to give right on the date of their grant 10,000 14,000 26,000 64,000 5,820 18,000 18,000 48,103 including the total number of shares that may subscribed by the corporate officers of the Company — 8,000 15,000 — — 12,700 14,024 — Relevant officers: Anne-Marie GRAFFIN — — 5,000 — — 2,900 3,843 — Enno SPILLNER — — 3,000 — — 4,000 3,829 — Alain HERRERA — 4,000 5,000 — — 2,900 3,195 — Gary PHILLIPS — — — — — — — — Christophe DOUAT (observer) — 4,000 2,000 — — 2,900 3,157 — Number of beneficiaries who are not corporate officers 1 1 2 1 1 1 1 1 Starting date for the exercise of the BSA 04/30/2014 09/16/2014 02/10/2015 06/25/2015 07/27/18 03/29/19 03/17/20 04/20/21 BSA expiry date (6) 04/10/2023 09/16/2024 02/10/2025 06/25/2025 07/27/28 03/29/29 03/17/30 04/20/31 BSA issue price €2.50 €4.87 €4.87 €5.00 €2.36 €1.15 €0.29 €2.95 Exercise price per BSA €6.37 €17.67 €17.67 €19.54 €16.10 €11.66 €6.59 €13.47 Number of shares subscribed as of June 30, 2024 — — — — — — — — Total number of forfeited or cancelled BSAs as of June 30, 2024 10,000 4,000 5,000 — — — — 33,672 Total number of BSAs outstanding as of June 30, 2024 — 10,000 21,000 64,000 5,820 18,000 18,000 14,431 Total number of shares available for subscription as of June 30, 2024 (considering the conditions of exercise of the BSAs) — — — — — — — — Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSAs (assuming that all the conditions for the exercise of said BSAs are met) — 10,000 21,000 64,000 5,820 18,000 18,000 14,431 Free shares outstanding as at June 30, 2024 AGA 2021 AGA 2022 AGA 2023 - P1 AGA 2023 - P2 Date of the shareholders’ meeting 30-Nov-20 20-Apr-21 27-Jun-23 27-Jun-23 Date of grant by the Executive Board 20-Apr-21 22-Jun-22 27-Jun-23 27-Jun-23 Total number of AGAs authorized 850,000 850,000 1,200,000 1,200,000 Total number of AGAs granted 362,515 300,039 427,110 439,210 Total number of shares to which the AGAs were likely to give right on the date of their grant 362,515 300,039 427,110 439,210 including the number that can be subscribed by corporate officers: 270,000 245,000 298,860 293,470 the number that can be subscribed by Laurent LEVY 180,000 150,000 200,116 200,116 the number that can be subscribed by Anne-Juliette HERMANT 90,000 35,000 33,354 33,354 the number that can be subscribed by Bart VAN RHIJN — 60,000 65,390 65,390 Number of beneficiaries who are not corporate officers 79 79 88 87 Date of acquisition (end of the acquisition period) 04/20/23 06/22/24 06/27/25 06/27/25 Number of shares subscribed as of June 30, 2024 354,510 293,523 — — Total number of AGAs lapsed or cancelled as of June 30, 2024 8,005 6,516 30,700 11,700 Total number of AGAs outstanding as of June 30, 2024 — — 396,410 427,510 Total number of shares that may be subscribed — — 396,410 427,510 Duration of the holding period 1 year 1 year 1 year 1 year BSPCE BSA OSA AGA Total Total number of shares underlying grants outstanding as of June 30, 2024 557,367 151,251 3,524,940 823,920 5,057,478
Schedule of Changes in Share Options	Stock options outstanding as at June 30, 2024 OSA 2016-1 P OSA 2016-2 OSA 2017 O OSA 2018 OSA 2019-1 OSA 2019 LLY OSA 2020 OSA 2021-04 O Date of the shareholders’ meeting 25-Jun-15 23-Jun-16 23-Jun-16 14-Jun-17 23-May-18 11-Apr-19 11-Apr-19 30-Nov-20 Date of grant by the Executive Board 02-Feb-16 03-Nov-16 07-Jan-17 6-Mar-18 29-Mar-19 24-Oct-19 11-Mar-20 20-Apr-21 Total number of OSAs authorized 450,000 450,000 450,000 526,800 648,000 500,000 500,000 850,000 Total number of OSAs granted 6,400 4,000 3,500 62,000 37,500 500,000 407,972 143,200 Total number of shares to which the OSAs were likely to give right on the date of their grant 6,400 4,000 3,500 62,000 37,500 500,000 407,972 143,200 including the number that may be subscribed or purchased by corporate officers: — — — — — 500,000 180,000 — the number that can be subscribed by Laurent LEVY — — — — — 500,000 120,000 — the number that can be subscribed by Anne-Juliette HERMANT — — — — — — 60,000 — the number that can be subscribed by Bart VAN RHIJN — — — — — — — — the number that can be subscribed by Louis KAYITALIRE — — — — — — — — Number of beneficiaries who are not corporate officers 2 1 2 5 12 — 104 13 Starting date for the exercise of the OSA 02/02/2017 11/03/2017 01/08/2018 03/07/2019 03/30/2021 10/24/2019 03/11/2021 04/20/22 OSA expiry date 02/02/2026 11/03/2026 01/07/2027 03/06/2028 03/29/2029 10/24/2029 03/11/2030 04/20/31 Exercise price per OSA €13.05 €14.26 €14.97 €12.87 €11.08 €6.41 €6.25 €13.74 Number of shares subscribed as of June 30, 2024 — — — — — — — — Total number of lapsed or cancelled OSAs as of June 30, 2024 6,000 — 3,000 12,000 12,750 — 38,897 104,668 Total number of OSAs outstanding as of June 30, 2024 400 4,000 500 50,000 24,750 500,000 369,075 38,532 Maximum number of shares available for subscription as of June 30, 2024 (given the vesting conditions of the OSAs) 400 4,000 500 50,000 24,750 — 369,075 38,532 Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met) 400 4,000 500 50,000 24,750 500,000 369,075 38,532 OSA 2021-04 P OSA 2021-06 P OSA 2021-06 O OSA 2022-06 P OSA 2022-06 O OSA 2023-01 O OSA 2024-01 O Date of the shareholders’ meeting 30-Nov-20 30-Nov-20 28-Apr-21 30-Nov-20 28-Apr-21 20-jun-2023 20-Jul-23 Date of grant by the Executive Board 20-Apr-21 21-Jun-21 21-Jun-21 22-Jun-22 22-Jun-22 20-Jul-23 23-May-24 Total number of OSAs authorized 1,000,000 1,000,000 850,000 1,000,000 850,000 1,700,000 1,700,000 Total number of OSAs granted 428,000 60,000 60,000 170,400 410,500 338,860 1,224,780 Total number of shares to which the OSAs were likely to give right on the date of their grant 428,000 60,000 60,000 170,400 410,500 338,860 1,224,780 including the number that may be subscribed or purchased by corporate officers: 240,000 60,000 60,000 — 245,000 298,860 930,000 the number that can be subscribed by Laurent LEVY 180,000 — — — 150,000 200,116 500,000 the number that can be subscribed by Anne-Juliette HERMANT 60,000 — — — 35,000 33,354 90,000 the number that can be subscribed by Bart VAN RHIJN — 60,000 60,000 — 60,000 65,390 180,000 the number that can be subscribed by Louis KAYITALIRE — — — — — — 160,000 Number of beneficiaries who are not corporate officers 14 — — 83 49 2 107 Starting date for the exercise of the OSA 04/20/22 06/21/22 06/21/22 06/22/23 06/22/23 7/20/2023 5/23/2024 OSA expiry date 04/20/31 06/21/31 06/21/31 06/22/32 06/22/32 7/20/2033 5/23/2034 Exercise price per OSA €13.74 €12.99 €12.99 €4.16 €4.16 €5.00 €5.81 Number of shares subscribed as of June 30, 2024 — — — — — — — Total number of lapsed or cancelled OSAs as of June 30, 2024 82,400 — — 30,720 21,417 20,000 320 Total number of OSAs outstanding as of June 30, 2024 345,600 60,000 60,000 139,680 389,083 318,860 1,224,460 Maximum number of shares available for subscription as of June 30, 2024 (given the vesting conditions of the OSAs) — — 60,000 — 283,416 — — Maximum total number of shares that may be subscribed for upon exercise of all outstanding OSAs (assuming that all the conditions for the exercise of said OSAs are met) 345,600 60,000 60,000 139,680 389,083 318,860 1,224,460 BSPCE BSA OSA AGA Total Total number of shares underlying grants outstanding as of June 30, 2024 557,367 151,251 3,524,940 823,920 5,057,478
Schedule of Number of Founders' Warrants, Warrants and Free Shares Outstanding and Their Characteristics	As of June 30, 2024, the assumptions related to the probability that the non-market performance conditions of the BSPCE, BSA and OSA will be met have been updated: BSPCE Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) BSPCE 08-2013 6.30 5.92 256 % 7 0.90 % 0.00 % 152 — — BSPCE 09-2014 18.68 18.68 58 % 5.5/6/6.5 0.64 % 0.00 % 932 — — BSPCE 2015-1 18.57 18.57 58% - 62% - 61% 5.5/6/6.5 0.39 % 0.00 % 50 — — BSPCE 2015-3 20.28 20.28 61% - 62% - 61% 5.5/6/6.5 0.56 % 0.00 % 483 — — BSPCE 2016 Ordinary 14.46 14.46 59% - 62% - 60% 5.5/6/6.5 0.32 % 0.00 % 1,080 — 2 BSPCE 2016 Performance 14.46 14.46 59 % 5 0.19 % 0.00 % 1,212 — 18 BSPCE 2017 Ordinary 15.93 15.93 58% - 61% - 59% 5.5/6/6.5 0.23 % 0.00 % 1,000 — 1 BSPCE 2017 15.93 15.93 59 % 5 0.11 % 0.00 % 627 — — Total BSPCE n.a. n.a. n.a. n.a. n.a. n.a. n.a. — 25 BSA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) BSA 2013 6.30 6.30 156 % 6 0.90 % 0.00 % 1 — — BSA 2014 18.68 17.67 57 % 5 0.41 % 0.00 % — — — BSA 2015-1 17.67 17.67 58 % 5 0.26% - 0.27% 0.00 % 63 — — BSA 2015-2 (a) 17.67 17.67 58%-58%-57%-58% 5/5.1/ 5.3/5.4 0.39 % 0.00 % 16 — — BSA 2018-2 16.10 16.10 38 % 4.8 0.7% - 0.1% 0.00 % 1 — — BSA 2019-1 11.66 11.66 37 % 9.8/9.9 0.16% - 0.50% 0.00 % 24 — — BSA 2020 13.03 6.59 38 % 10 -0.13% -0.07% 0.00 % 19 — — BSA 2021 (a) 13.47 13.47 39.10 % 10 0.27 % 0.00 % 44 — — Total BSA n.a. n.a. n.a. n.a. n.a. n.a. n.a. — — AGA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) AGA 2021 13.60 0.00 n.a. n.a. 0.63% / 0.59% 0.00 % 4,869 — 694 AGA 2022 3.68 0 n.a. n.a. 0.95% /1.46% 0.00 % 1,092 253 271 AGA 2023 - P1 4.87 0.00 n.a. n.a. 3% / 3.2% 0.00 % 2,071 472 9 AGA 2023 - P2 4.87 0 n.a. n.a. 3% /3.2% 0.00 % 2,130 507 9 Total AGA n.a. n.a. n.a. n.a. n.a. n.a. n.a. 1,232 982 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2024 — — 708 1,232 1,940 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2023 25 — 343 982 1,349
Schedule of Number of Shares Options Outstanding and Their Characteristics	OSA Share price (in euros) Exercise price (in euros) Volatility Maturity (in years) Risk-free rate Yield Value of initial plan (in thousands of euros) Expense for the first half of 2024 (in thousands of euros) Expense for the first half of 2023 (in thousands of euros) OSA 2016 P 13.05 13.05 59 % 5 0.19 % 0.00 % 69 — — OSA 2016-2 14.26 14.26 58% - 62% - 59% 5.5 / 6 /6.5 0.04 % 0.00 % 27 — — OSA 2017 O 15.93 14.97 58% - 61% - 59% 5.5 / 6 /6.5 0.23 % 0.00 % 31 — — OSA 2018 12.87 12.87 35 % 5.5 / 6 /6.5 — % 0.00 % 252 — — OSA 2019-1 11.08 11.08 38.1% / 37.4% 6 /6.5 0.103% / 0.149% 0.00 % 140 — — OSA 2019-2 6.41 6.41 37 % 10 0.40 % 0.00 % 252 — — OSA 2020 6.25 6.25 38.30 % 10 0.31 % 0.00 % 939 — 13 OSA 2021-04 O 13.60 13.74 38.9% - 37.8% - 38.3% 5.5 / 6 /6.5 0.38% / 0.33% / 0.28% 0.00 % 684 (4) 25 OSA 2021-04 P 13.60 13.74 39.10 % 10 0.03 % 0.00 % 1,816 77 86 OSA 2021-06 O 12.20 12.99 39.2% - 37.9% - 38.1% 5.5 / 6 /6.5 0.35% / 0.30% / 0.26% 0.00 % 246 13 33 OSA 2021-06 P 12.20 12.99 39.10 % 10 0.13 % 0.00 % 212 12 12 OSA 2022-06 P 3.68 4.16 0.4008 10 0.0228 0.00 % 71 2 4 OSA 2022-06 O 3.68 4.16 42.06% - 41.21% - 40.65% 5.5 / 6 /6.5 1.83% / 1.87% / 1.90% 0.00 % 580 57 170 OSA 2023-01 O 6.75 5.00 45.07% - 44.11% - 43.41% 5.5 / 6 /6.5 2.85% /2.83% / 2.82% 0.00 % 1,255 357 — OSA 2024-01 O 5.19 5.81 53.30% - 51.90% - 50.70% 5.4 / 5.9 / 6.4 3.00% / 3.02% / 3.02% 0.00 % 3,107 194 — Total OSA n.a. n.a. n.a. n.a. n.a. n.a. n.a. 708 343 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2024 — — 708 1,232 1,940 (in thousands of euros) BSPCE BSA OSA AGA Total Expense for the year ended June 30, 2023 25 — 343 982 1,349

Net financial income (loss) (Ta

Net financial income (loss) (Tables)	6 Months Ended
	Jun. 30, 2024
Net Financial Income (Loss) [Abstract]
Schedule of Net Financial Income (Loss)	For the six month period ended June 30, (in thousands of euros) 2024 2023 Income from cash and cash equivalents 1,499 450 Foreign exchange gains 1,888 370 Other financial income — — Total financial income 3,386 820 Fixed and variable Interest costs (3,772) (3,714) Net impact of accretion and discounting 2,722 809 Lease debt interests (89) (103) Foreign exchange losses (324) (537) Total financial expenses (1,463) (3,545) Net financial income (loss) 1,924 (2,725)

Loss per share (Tables)

Loss per share (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings per share [abstract]
Schedule of Basic and Diluted Loss Per Share	For the six month period ended June 30, 2024 2023 Net loss for the period (in thousands of euros) (21,872) (28,099) Weighted average number of shares 47,124,112 35,037,052 Basic loss per share (in euros) (0.46) (0.80) Diluted loss per share (in euros) (0.46) (0.80)

Related parties (Tables)

Related parties (Tables)	6 Months Ended
	Jun. 30, 2024
Related party transactions [abstract]
Schedule of Key Management Personnel Compensation	The compensation presented below, granted to the members of the Executive Board and Supervisory Board was recognized in expenses over the period shown: For the six-month period ended June 30, (in thousands of euros) 2024 2023 Salaries, wages and benefits 1,120 704 Share-based payments 1,517 1,001 Supervisory Board’s fees 86 78 Total compensation to related parties 2,722 1,783

Company information (Details)

Company information (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Janssen Pharmaceutica NV
Disclosure Of Information Related To The Company [Line Items]
Proceeds receivable due to milestone completion	$ 20	$ 20

General information, statemen_2

General information, statement of compliance and basis of presentation (Details) - EUR (€) € in Thousands	1 Months Ended	6 Months Ended
	May 31, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disclosure of changes in accounting estimates
Increase (decrease) in cashflows		€ (8,948)	€ (19,759)
Net loss for the period		21,872	28,099
Accumulated deficit		336,500
Cash and cash equivalents		€ 66,335	€ 21,629	€ 75,283	€ 41,388
NANORAY-312
Disclosure of changes in accounting estimates
Increase (decrease) in cashflows	€ 20,000

Consolidated principles and m_3

Consolidated principles and methods (Details) € in Millions	6 Months Ended
	Jun. 30, 2024 EUR (€) subsidiary	Jun. 30, 2023
Disclosure of changes in accounting estimates
Number of subsidiaries | subsidiary	4
Closing foreign exchange rate	1.0705	1.0866
Average foreign exchange rate	1.0812	1.0811
1100 study
Disclosure of changes in accounting estimates
Decrease in accruals | €	€ 2.5

Intangible assets - Schedule of

Intangible assets - Schedule of Intangible Assets (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	€ 8
Increases	0
Decreases	0
Transfer	0
Intangible assets at end of period	9
Gross book value of intangible assets
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	732
Increases	2
Decreases	0
Transfer	0
Intangible assets at end of period	734
Gross book value of intangible assets | Patents
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	65
Increases	0
Decreases	0
Transfer	0
Intangible assets at end of period	65
Gross book value of intangible assets | Software
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	667
Increases	2
Decreases	0
Transfer	0
Intangible assets at end of period	669
Accumulated depreciation of intangible assets
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	(723)
Increases	(2)
Decreases	0
Transfer	0
Intangible assets at end of period	(725)
Accumulated depreciation of intangible assets | Patents
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	(65)
Increases	0
Decreases	0
Transfer	0
Intangible assets at end of period	(65)
Accumulated depreciation of intangible assets | Software
Disclosure of detailed information about intangible assets
Intangible assets at beginning of period	(659)
Increases	(2)
Decreases	0
Transfer	0
Intangible assets at end of period	€ (660)

Intangible assets - Narrative (

Intangible assets - Narrative (Details)	6 Months Ended
	Jun. 30, 2024 EUR (€)
Intangible assets other than goodwill [abstract]
Impairment loss recognised in profit or loss, intangible assets other than goodwill	€ 0

Property, plant and equipment -

Property, plant and equipment - Schedule of Property, Plant and Equipment (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	€ 6,251
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	5,907
Gross book value of intangible assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	15,712
Increases	441
Decreases	(35)
Other movements & transfer.	0
Currency translation	2
Property, plant and equipment at end of period	16,119
Gross book value of intangible assets | Fixtures, fittings and installations | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	3,321
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	3,321
Gross book value of intangible assets | Buildings | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	8,798
Increases	124
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	8,923
Gross book value of intangible assets | Technical equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	2,327
Increases	68
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	2,395
Gross book value of intangible assets | Office and IT equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	1,043
Increases	114
Decreases	0
Other movements & transfer.	0
Currency translation	1
Property, plant and equipment at end of period	1,159
Gross book value of intangible assets | Transport equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	34
Increases	0
Decreases	(35)
Other movements & transfer.	0
Currency translation	1
Property, plant and equipment at end of period	0
Gross book value of intangible assets | Transport equipment | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	0
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	0
Gross book value of intangible assets | Tangible assets in progress | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	44
Increases	124
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	168
Gross book value of intangible assets | Prepayments on tangible assets | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	144
Increases	10
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	155
Accumulated depreciation of intangible assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(9,461)
Increases	(785)
Decreases	35
Other movements & transfer.	0
Currency translation	(2)
Property, plant and equipment at end of period	(10,212)
Accumulated depreciation of intangible assets | Fixtures, fittings and installations | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(2,274)
Increases	(155)
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(2,428)
Accumulated depreciation of intangible assets | Buildings | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(4,448)
Increases	(497)
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(4,945)
Accumulated depreciation of intangible assets | Technical equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(1,750)
Increases	(97)
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(1,847)
Accumulated depreciation of intangible assets | Office and IT equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(955)
Increases	(36)
Decreases	0
Other movements & transfer.	0
Currency translation	(1)
Property, plant and equipment at end of period	(992)
Accumulated depreciation of intangible assets | Transport equipment | Property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	(34)
Increases	0
Decreases	35
Other movements & transfer.	0
Currency translation	(1)
Property, plant and equipment at end of period	0
Accumulated depreciation of intangible assets | Transport equipment | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	0
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	0
Netting
Reconciliation of changes in property, plant and equipment [abstract]
Increases	(344)
Decreases	€ 0

Property, plant and equipment_2

Property, plant and equipment - Narrative (Details)	6 Months Ended
	Jun. 30, 2024 EUR (€)
Property, plant and equipment [abstract]
Impairment loss	€ 0

Non-current financial assets -

Non-current financial assets - Schedule of Changes in Non-current Financial Assets (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of financial assets
Non-current financial assets at beginning of period	€ 299
Non-current financial assets at end of period	308	€ 299
Security deposits paid | Financial assets at amortised cost, class
Disclosure of financial assets
Non-current financial assets at beginning of period	299
Additions	11	16
Decreases	(2)	(8)
Transfer	0	0
Currency translation adjustments	0	(1)
Non-current financial assets at end of period	€ 308	€ 299

Trade receivables and other c_3

Trade receivables and other current assets - Schedule of Trade Receivables (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables	€ 3,121	€ 905

Trade receivables and other c_4

Trade receivables and other current assets - Narrative (Details) € in Thousands, $ in Millions	Jun. 30, 2024 EUR (€)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)
Disclosure of Trade Receivables and Other Current Assets
Trade receivables	€ 3,121	€ 905
Prepaid expenses	2,269	2,560
Current advances to suppliers	1,100	1,100
Current contract assets	0	2,062
Third party services
Disclosure of Trade Receivables and Other Current Assets
Prepaid expenses	600
Clinical products
Disclosure of Trade Receivables and Other Current Assets
Prepaid expenses	400
Janssen Pharmaceutica NV
Disclosure of Trade Receivables and Other Current Assets
Trade receivables	1,600		$ 20
Janssen Pharmaceutica NV | Technology Transfer And Technical Assistance
Disclosure of Trade Receivables and Other Current Assets
Trade receivables	700
Janssen Pharmaceutica NV | Intellectual Property Services
Disclosure of Trade Receivables and Other Current Assets
Trade receivables	500
MD Anderson Cancer Center, NBTXR3
Disclosure of Trade Receivables and Other Current Assets
Prepaid expenses	€ 1,300	€ 1,200

Trade receivables and other c_5

Trade receivables and other current assets - Schedule of Other Current Assets (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Research tax credit receivable	€ 6,273	€ 3,939
VAT receivable	1,089	1,171
Prepaid expenses	2,269	2,560
Other receivables	1,369	1,418
Other current assets	€ 11,000	€ 9,088

Trade receivables and other c_6

Trade receivables and other current assets - Schedule of Changes in Research Tax Credit Receivables (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Disclosure of Trade Receivables and Other Current Assets
Research tax credit receivable at beginning of period	€ 3,939
Research tax credit receivable at end of period	6,273
Nanobiotix S.A.
Disclosure of Trade Receivables and Other Current Assets
2024 research tax credit	2,245
Curadigm SAS
Disclosure of Trade Receivables and Other Current Assets
2024 research tax credit	€ 89

Trade receivables and other c_7

Trade receivables and other current assets - Schedule of Current Contract Assets (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Contract Assets - Current	€ 0	€ 2,062

Cash and cash equivalents - Sch

Cash and cash equivalents - Schedule of Cash and Cash Equivalents (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Cash and bank accounts	€ 4,023	€ 75,283
Short-term bank deposits	62,312	0
Net Cash and cash equivalents	€ 66,335	€ 75,283	€ 21,629	€ 41,388

Cash and cash equivalents - Nar

Cash and cash equivalents - Narrative (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Net decrease in cash and cash equivalents	€ 8,948	€ 19,759
Short-term investments, classified as cash equivalents	38,600
Current deposits from customers	€ 23,700

Share Capital - Schedule of Sha

Share Capital - Schedule of Share Capital Transactions (Details) - EUR (€) € in Thousands		6 Months Ended
	May 28, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 22, 2024
Shareholders’ equity
Equity at beginning of period		€ (1,843)	€ (27,045)
Allocation of loss 12/31/2023		0	0
Equity at end of period		(21,777)	(53,783)
Share Capital
Shareholders’ equity
Equity at beginning of period		1,414	1,046
Allocation of loss 12/31/2023		9	11
Equity at end of period		€ 1,423	€ 1,057
Number of shares
Number of shares outstanding at beginning of period (in shares)		47,133,328	34,875,872
Capital increase (in shares)		293,523	354,510
Number of shares outstanding at end of period (in shares)		47,426,851	35,230,382
Premiums related to share capital
Shareholders’ equity
Equity at beginning of period		€ 312,742	€ 255,760
Equity at end of period		€ 312,743	€ 255,734
AGA 2022 | Share Capital
Shareholders’ equity
Allocation of loss 12/31/2023	€ 9
Number of shares
Capital increase (in shares)				293,523

Share Capital - Capital Issued

Share Capital - Capital Issued (Details) - EUR (€) € / shares in Units, € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Disclosure of classes of share capital
Share capital	€ (21,777)	€ (1,843)	€ (53,783)	€ (27,045)
Par value per share (in euro per share)	€ 0.03
Share Capital
Disclosure of classes of share capital
Share capital	€ 1,423	€ 1,414	€ 1,057	€ 1,046
Number of shares outstanding (in shares)	47,426,851	47,133,328	35,230,382	34,875,872

Share Capital - Founder's Warra

Share Capital - Founder's Warrants, Warrants, Stock Options and Free Shares (Details)	Jun. 30, 2024 security
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Number of security types (security)	4

Share Capital - Stock Option Pl

Share Capital - Stock Option Plans (Details)	May 23, 2024 shares € / shares	Jun. 22, 2022 shares € / shares	Jun. 30, 2024 € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share (in euro per share)			€ 0.03
OSA 2022-06 O
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of share options granted (in shares) | shares		410,500
Exercise price (in euros per share)		€ 4.16
Executive Board and Employees
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of share options granted (in shares) | shares	1,224,780
Par value per share (in euro per share)	€ 0.03
Exercise price (in euros per share)	€ 5.81
Maximum term of options granted for share-based payment arrangement	10 years
Executive Board and Employees | Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum term of options granted for share-based payment arrangement	10 years

Share Capital - Warrants (Bsa)

Share Capital - Warrants (Bsa) Equity Line Kepler Cheuvreux (Details) - Kepler Cheuvreux subscription agreement - BSA - shares		6 Months Ended
	May 18, 2022	Jun. 30, 2024
Disclosure of classes of share capital
Underwriting agreement, maximum period	24 months
Total number of awards available for subscription (in shares)	5,200,000
Number of awards subscribed (in shares)		0

Provisions - Schedule of Change

Provisions - Schedule of Changes in Provisions (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Other Provisions [Roll Forward]
Other provisions at beginning of period	€ 1,083
Increases	228
Decreases	(337)
Currency translation adjustments	7
Other provisions at end of period	980
Non-current provisions
Other Provisions [Roll Forward]
Other provisions at beginning of period	323
Increases	38
Decreases	0
Currency translation adjustments	0
Other provisions at end of period	361
Lump-sum retirement benefits
Other Provisions [Roll Forward]
Other provisions at beginning of period	323
Increases	38
Decreases	0
Currency translation adjustments	0
Other provisions at end of period	361
Current provisions
Other Provisions [Roll Forward]
Other provisions at beginning of period	760
Increases	190
Decreases	(337)
Currency translation adjustments	7
Other provisions at end of period	619
Provisions for disputes
Other Provisions [Roll Forward]
Other provisions at beginning of period	506
Increases	101
Decreases	(324)
Currency translation adjustments	7
Other provisions at end of period	291
Provisions for charges
Other Provisions [Roll Forward]
Other provisions at beginning of period	253
Increases	88
Decreases	(14)
Currency translation adjustments	0
Other provisions at end of period	€ 328

Provisions - Schedule of Commit

Provisions - Schedule of Commitments for Retirement Benefits (Details) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Provisions [Roll Forward]
Provision as of beginning of period	€ 323	€ 270
Cost of services	33	65
Discounting costs	5	10
Expense for the period	38	75
Actuarial gains or losses recognized in other comprehensive income	0	(22)
Provision as of the end of period	€ 361	€ 323

Provisions - Schedule of Assump

Provisions - Schedule of Assumptions Used to Measure Retirement Benefits (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of defined benefit plans
Social security contribution rate	45%	45%
Discount rate	3.30%	3.30%
Staff turnover	8.40%	8.40%
Duration	20 years	20 years
Executive
Disclosure of defined benefit plans
Retirement assumptions	66 years	66 years
Salary increase rate (including inflation)	4%	4%
Non-executive
Disclosure of defined benefit plans
Retirement assumptions	64 years	64 years
Salary increase rate (including inflation)	3.50%	3.50%

Financial liabilities - Schedul

Financial liabilities - Schedule of Changes in Financial Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Changes In Financial Liabilities
Total current financial liabilities	€ 5,000	€ 5,022
Total non-current financial liabilities	44,168	45,543
Total financial liabilities	49,168	50,565
Lease liabilities
Disclosure Of Changes In Financial Liabilities
Total current financial liabilities	1,243	1,199
Total non-current financial liabilities	3,442	3,883
Conditional advances
Disclosure Of Changes In Financial Liabilities
Total current financial liabilities	764	592
Total non-current financial liabilities	1,456	1,872
PGE loans | Long-term borrowings
Disclosure Of Changes In Financial Liabilities
Total current financial liabilities	2,563	2,583
Total non-current financial liabilities	2,787	4,028
EIB loan | Long-term borrowings
Disclosure Of Changes In Financial Liabilities
Total current financial liabilities	430	649
Total non-current financial liabilities	€ 36,484	€ 35,761

Financial liabilities - Narrati

Financial liabilities - Narrative (Details) € in Thousands

1 Months Ended

6 Months Ended

12 Months Ended

Oct. 18, 2022 EUR (€)

Jul. 10, 2020 EUR (€) quarterly_installment

Mar. 31, 2019 EUR (€)

Oct. 31, 2018 EUR (€)

Jul. 31, 2018 EUR (€) tranche

Jun. 30, 2024 EUR (€)

Jun. 30, 2023 EUR (€)

Dec. 31, 2018 EUR (€)

Dec. 31, 2023 EUR (€)

Oct. 18, 2023 EUR (€) installment

Oct. 12, 2023 EUR (€)

Jun. 30, 2020 EUR (€)

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Repayments of borrowings, classified as financing activities

€ 1,525

€ 1,598

Increase in loans and conditional advances

0

150

Interest costs

3,772

3,714

HSBC “PGE”

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Notional amount

€ 5,000

Borrowing, interest rate

0.31%

Repayments of borrowings, classified as financing activities

600

Bpifrance “PGE”

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Notional amount

€ 5,000

Borrowing, interest rate

2.25%

Repayments of borrowings, classified as financing activities

700

Increase in loans and conditional advances

€ 5,000

Borrowing, maturity

6 years

Percentage of state-guaranteed loan

0.90

Borrowing, guarantee fee

1.61%

Number of quarterly instalments | quarterly_installment

20

EIB loan

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Notional amount

36,900

€ 36,400

Borrowing, interest rate

21.30%

Repayments of borrowings, classified as financing activities

500

Increase in loans and conditional advances

€ 14,000

€ 16,000

Number of tranches | tranche

3

Loss on financial liabilities at fair value through profit or loss

€ 6,900

Financial liabilities, carrying amount immediately after initial application of IFRS 9

27,500

Financial liabilities, at fair value

€ 34,400

Royalties agreement, period

6 years

Borrowings, milestone payment contigency

€ 20,000

Number of installment payments (installment) | installment

2

Milestones payment

200

Increase in outstanding loans

500

Interest costs

3,700

Impact of discounting and accretion

2,700

Impact of debt discounting effect

€ 10,800

Increase (decrease) related to adjustments for income forecast projections

€ 13,500

Market rate estimated percent

22.40%

Borrowings

€ 100,100

Borrowings, cumulative milestone prepayment amount

€ 100,000

Estimated royalty payments

€ 46,900

Consolidated forecasted sales, period

6 years

EIB loan | Principal And Fixed Rate

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Borrowings

€ 34,100

EIB loan | Milestone Payment

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Borrowings

19,000

EIB loan | At fair value

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Notional amount

€ 35,400

EIB loan | Top of range

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Notional amount

€ 40,000

Banque Publique d’Investissement

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Advances, interest rate

1.56%

Advances received

€ 2,100

Bpifrance

Disclosure Of Detailed Information About Financial Liabilities [Line Items]

Advances received

400

Authorized amount to be advanced

500

Advances, outstanding amount to be received

€ 200

Financial liabilities - Sched_2

Financial liabilities - Schedule of Conditional Advances and Interest-Free Loans from Government and Public Authorities (Details) - Conditional advances and loans from Government and Public Authorities € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	€ 38,873
Impact of accretion, discounting and catch-up	(2,705)
Accumulated fixed and variable interest expense accrual	3,705
Repayment	(739)
Liabilities arising from financing activities at end of period	39,134
Bpifrance advance
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	2,066
Impact of accretion, discounting and catch-up	6
Accumulated fixed and variable interest expense accrual	15
Repayment	(250)
Liabilities arising from financing activities at end of period	1,837
Interest-free Bpifrance loan
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	0
Impact of accretion, discounting and catch-up	0
Accumulated fixed and variable interest expense accrual	0
Repayment	0
Liabilities arising from financing activities at end of period	0
Curadigm Bpifrance advance
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	397
Impact of accretion, discounting and catch-up	10
Accumulated fixed and variable interest expense accrual	0
Repayment	(25)
Liabilities arising from financing activities at end of period	382
EIB loan
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	36,409
Impact of accretion, discounting and catch-up	(2,722)
Accumulated fixed and variable interest expense accrual	3,691
Repayment	(464)
Liabilities arising from financing activities at end of period	€ 36,914

Financial liabilities - Sched_3

Financial liabilities - Schedule of Bank Loans (Details) - Long-term borrowings € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	€ 6,611
Impact of discounting and accretion	(10)
Accumulated fixed and variable interest expense accrual	54
Repayment	(1,306)
Liabilities arising from financing activities at end of period	5,349
HSBC “PGE”
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	3,154
Impact of discounting and accretion	(7)
Accumulated fixed and variable interest expense accrual	19
Repayment	(644)
Liabilities arising from financing activities at end of period	2,522
Bpifrance “PGE”
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	3,457
Impact of discounting and accretion	(2)
Accumulated fixed and variable interest expense accrual	35
Repayment	(662)
Liabilities arising from financing activities at end of period	€ 2,827

Financial liabilities - Sched_4

Financial liabilities - Schedule of Changes in Lease Liabilities (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Changes in liabilities arising from financing activities
Fixed interest expense	€ 89	€ 103
Lease liabilities
Changes in liabilities arising from financing activities
Liabilities arising from financing activities at beginning of period	5,081
New lease contracts	133
Impact of discounting and accretion	(9)
Fixed interest expense	88
Accumulated variable interest expense accrual	0
Repayment of lease	(610)
Liabilities arising from financing activities at end of period	€ 4,685

Financial liabilities - Sched_5

Financial liabilities - Schedule of Maturity Analysis for Advances Loans and Lease Liabilities (Details) € in Thousands		6 Months Ended	12 Months Ended
	Jul. 10, 2020	Jun. 30, 2024 EUR (€) loan	Dec. 31, 2023 EUR (€) loan
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Total		€ 112,854	€ 104,612
Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Total		5,062	5,113
Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Total		21,288	28,358
Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Total		47,356	19,274
More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Total		39,147	51,867
Bpifrance
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,887	2,137
Bpifrance | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		650	500
Bpifrance | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,237	1,637
Bpifrance | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
Bpifrance | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
Curadigm interest-free Bpifrance advance
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		425	475
Curadigm interest-free Bpifrance advance | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		100	100
Curadigm interest-free Bpifrance advance | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		200	200
Curadigm interest-free Bpifrance advance | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		125	175
Curadigm interest-free Bpifrance advance | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
HSBC "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		2,545	3,189
HSBC "PGE" | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,279	1,285
HSBC "PGE" | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,266	1,904
HSBC "PGE" | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
HSBC "PGE" | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
Bpifrance "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		2,892	3,554
Borrowing, maturity	6 years
Bpifrance "PGE" | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,303	1,317
Bpifrance "PGE" | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		1,589	2,237
Bpifrance "PGE" | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
Bpifrance "PGE" | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		0	0
EIB fixed rate loan
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		100,082	89,756
EIB fixed rate loan | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		467	692
EIB fixed rate loan | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		14,478	19,946
EIB fixed rate loan | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		46,403	17,872
EIB fixed rate loan | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Borrowings		38,733	51,246
Lease liabilities
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Lease liabilities		5,024	5,501
Lease liabilities | Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Lease liabilities		1,264	1,219
Lease liabilities | Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Lease liabilities		2,518	2,434
Lease liabilities | Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Lease liabilities		828	1,227
Lease liabilities | More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Lease liabilities		€ 414	€ 621
HSBC "PGE" and Bpifrance "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities
Number of loans | loan		2	2
Borrowing, maturity		5 years	5 years
Borrowing, deferment period		1 year	1 year

Trade payables and other curr_3

Trade payables and other current liabilities - Schedule of Trade And Other Payables (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Fixed assets payables	€ 0	€ 173
Accrued expenses - clinical trials	14,373	11,369
Other trade payables	4,766	6,695
Total trade and other payables	€ 19,139	€ 18,237

Trade payables and other curr_4

Trade payables and other current liabilities - Narrative (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase in accrued expenses	€ 3,000
Accrued expenses - clinical trials	14,373	€ 11,369
Decrease of other trade payables	1,900
Other trade payables	4,766	6,695
Other current non-financial liabilities		200
Decrease in payroll tax and other payroll liabilities	1,100
Decrease in bonus accrual	1,000
Increase in other debts relating supply batches	500
Current contract liabilities	24,381	18,100	€ 16,500
Adjustments for increase (decrease) in contract liabilities	1,600
Non-current contract liabilities	7,411	0
Janssen Pharmaceutica NV
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Current contract liabilities	6,300
Non-current contract liabilities	7,400
LianBio, NBTXR3
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Current contract liabilities	18,100			€ 16,500
312 study
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase of accrued expenses	3,000
NANORAY-1100
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Accrued expenses - clinical trials	3,500	3,400
NANORAY-312
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Other trade payables	€ 500	€ 2,600

Trade payables and other curr_5

Trade payables and other current liabilities - Schedule of Other Current Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Tax liabilities	€ 716	€ 451
Payroll tax and other payroll liabilities	5,813	6,928
Other payables	743	247
Other current liabilities	€ 7,271	€ 7,627

Trade payables and other curr_6

Trade payables and other current liabilities - Schedule of Deferred Income and Contract Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Deferred income	€ 106	€ 128
Contract liabilities - Current	24,381	18,100	€ 16,500
Deferred income and current contract liabilities	€ 24,487	€ 18,228

Trade payables and other curr_7

Trade payables and other current liabilities - Schedule of Deferred Income and Contract Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Non-current contract liabilities	€ 7,411	€ 0

Financial instruments include_3

Financial instruments included in the statement of financial position and impact on income - Schedule of Financial Asset and Liabilities (Details) € in Thousands	Jun. 30, 2024 EUR (€)
Disclosure of detailed information about financial instruments
Total financial assets	€ 69,764
Total financial assets, at fair value	69,764
Total financial liabilities	68,307
Total financial liabilities, at fair value	66,822
Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments
Total financial liabilities	68,307
Non-current financial liabilities
Disclosure of detailed information about financial instruments
Total financial liabilities	44,168
Total financial liabilities, at fair value	42,677
Non-current financial liabilities | Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments
Total financial liabilities	44,168
Current financial liabilities
Disclosure of detailed information about financial instruments
Total financial liabilities	5,000
Total financial liabilities, at fair value	5,006
Current financial liabilities | Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments
Total financial liabilities	5,000
Trade payables and other payables
Disclosure of detailed information about financial instruments
Total financial liabilities	19,139
Total financial liabilities, at fair value	19,139
Trade payables and other payables | Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments
Total financial liabilities	19,139
Financial assets carried at fair value through profit or loss
Disclosure of detailed information about financial instruments
Total financial assets	0
Assets and liabilities carried at amortized cost
Disclosure of detailed information about financial instruments
Total financial assets	69,764
Non-current financial assets
Disclosure of detailed information about financial instruments
Total financial assets	308
Total financial assets, at fair value	308
Non-current financial assets | Financial assets carried at fair value through profit or loss
Disclosure of detailed information about financial instruments
Total financial assets
Non-current financial assets | Assets and liabilities carried at amortized cost
Disclosure of detailed information about financial instruments
Total financial assets	308
Trade receivables
Disclosure of detailed information about financial instruments
Total financial assets	3,121
Total financial assets, at fair value	3,121
Trade receivables | Assets and liabilities carried at amortized cost
Disclosure of detailed information about financial instruments
Total financial assets	3,121
Cash and cash equivalents
Disclosure of detailed information about financial instruments
Total financial assets	66,335
Total financial assets, at fair value	66,335
Cash and cash equivalents | Assets and liabilities carried at amortized cost
Disclosure of detailed information about financial instruments
Total financial assets	€ 66,335

Financial instruments include_4

Financial instruments included in the statement of financial position and impact on income - Narrative (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Cash and cash equivalents	€ 66,335	€ 75,283	€ 21,629	€ 41,388

Revenue and other income - Sche

Revenue and other income - Schedule of Revenues and Other Income (Details) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure of disaggregation of revenue from contracts with customers
Revenues	€ (6,163)	€ 0
Research tax credit	2,334	1,604	€ 1,600
Subsidies	36	202
Other	756	1,487
Total other income	3,126	3,293
Total revenues and other income	9,289	3,293
Services
Disclosure of disaggregation of revenue from contracts with customers
Revenues	(3,787)	0
Other sales
Disclosure of disaggregation of revenue from contracts with customers
Revenues	€ (2,376)	€ 0

Revenue and other income - Narr

Revenue and other income - Narrative (Details) € in Thousands, $ in Thousands	1 Months Ended	6 Months Ended		12 Months Ended
	Aug. 31, 2023 USD ($)	Jun. 30, 2024 EUR (€)	Jun. 30, 2023 EUR (€)	Dec. 31, 2023 EUR (€)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Disclosure of disaggregation of revenue from contracts with customers
Trade receivables		€ 3,121		€ 905
Revenues		6,163	€ 0
Current contract liabilities		24,381		18,100			€ 16,500
Non-current contract liabilities		7,411		0
Research tax credit		2,334	1,604	€ 1,600
Subsidies		36	202
Bpifrance “PGE”
Disclosure of disaggregation of revenue from contracts with customers
Subsidies		36	150
Services
Disclosure of disaggregation of revenue from contracts with customers
Revenues		3,787	0
Other sales
Disclosure of disaggregation of revenue from contracts with customers
Revenues		2,376	0
Janssen Pharmaceutica NV
Disclosure of disaggregation of revenue from contracts with customers
Collaboration agreement, upfront payment license fee | $	$ 30,000
Trade receivables		1,600				$ 20,000
Contract liabilities		13,700			$ 14,800
Current contract liabilities		6,300
Non-current contract liabilities		7,400
Proceeds receivable due to milestone completion | $					$ 20,000	$ 20,000
Supply services		500	1,300
Janssen Pharmaceutica NV | Services
Disclosure of disaggregation of revenue from contracts with customers
Revenues		2,700
Janssen Pharmaceutica NV | Technology Transfer
Disclosure of disaggregation of revenue from contracts with customers
Revenues		1,100
Janssen Pharmaceutica NV | Other sales
Disclosure of disaggregation of revenue from contracts with customers
Revenues		2,400
LianBio, NBTXR3
Disclosure of disaggregation of revenue from contracts with customers
Current contract liabilities		18,100						€ 16,500
Supply services		€ 200	€ 200

Operating expenses - Schedule o

Operating expenses - Schedule of Research and Development Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Analysis of income and expense [abstract]
Purchases, sub-contracting and other expenses	€ (15,105)	€ (11,982)
Payroll costs (including share-based payments)	(6,199)	(5,239)
Depreciation, amortization, and provision expenses	(682)	(583)
Total research and development expenses	€ (21,987)	€ (17,805)

Operating expenses - Narrative

Operating expenses - Narrative (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) employee	Jun. 30, 2023 EUR (€) employee
Disclosure Of Operating Expenses
Increase in purchases, sub-contracting and other expenses	€ 3,100
Increase (decrease) in employee benefit expense	€ 1,000
Percentage change in employee benefit expense	18.30%
Payment of advisory fees		€ 1,400
Increase in shared based payments expenses	€ 600
Increase in social tax	€ 400
Number of employees | employee	110	101
Percentage of increase in employee benefit expense	15%
Increase in employee benefit expense	€ 1,400
Expense from share-based payment transactions with employees	1,940	€ 1,349
Other non recurring expenses	137	€ 0
Employment Termination Indemnities
Disclosure Of Operating Expenses
Other non recurring expenses	€ 129
R&D
Disclosure Of Operating Expenses
Number of employees | employee	77	71
SG&A
Disclosure Of Operating Expenses
Increase (decrease) in employee benefit expense	€ 1,000
Percentage change in employee benefit expense	19.70%
Decrease in purchases, fees, and other expenses	€ 1,200
Number of employees | employee	33	30

Operating expenses - Schedule_2

Operating expenses - Schedule of Selling, General and Administrative Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Analysis of income and expense [abstract]
Purchases, fees and other expenses	€ (4,183)	€ (5,398)
Payroll costs (including share-based payments)	(6,336)	(5,295)
Depreciation, amortization and provision expenses	(301)	(172)
Total SG&A expenses	€ (10,819)	€ (10,864)

Operating expenses - Schedule_3

Operating expenses - Schedule of Payroll Costs (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) employee	Jun. 30, 2023 EUR (€) employee
Analysis of income and expense [abstract]
Wages and salaries	€ (7,238)	€ (6,814)
Payroll taxes	(3,324)	(2,338)
Share-based payments	(1,940)	(1,349)
Retirement benefit obligations	(33)	(33)
Total payroll costs	€ (12,535)	€ (10,534)
Average headcount | employee	105	98
End-of-period headcount | employee	110	101

Operating expenses - Schedule_4

Operating expenses - Schedule of Depreciation, Amortization and Provision Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Operating Expenses
Amortization expense of intangible assets	€ (2)	€ 0
Amortization expense of tangible assets	(785)	(740)
Litigations	14	0
Provision for charges	(210)	(14)
Reversal of provision for charges	0	0
Total depreciation, amortization and provision expenses	(983)	(754)
R&D
Disclosure Of Operating Expenses
Amortization expense of intangible assets	(1)	0
Amortization expense of tangible assets	(621)	(579)
Litigations	0	0
Provision for charges	(60)	(4)
Reversal of provision for charges	0	0
Total depreciation, amortization and provision expenses	(682)	(583)
SG&A
Disclosure Of Operating Expenses
Amortization expense of intangible assets	0	0
Amortization expense of tangible assets	(164)	(162)
Litigations	14	0
Provision for charges	(150)	(10)
Reversal of provision for charges	0	0
Total depreciation, amortization and provision expenses	€ (301)	€ (172)

Operating expenses - Schedule_5

Operating expenses - Schedule of Other Operating Income (Expenses) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Analysis of income and expense [abstract]
Contract termination indemnities	€ 0	€ (46)
Other non recurring expenses	(137)	0
Other non recurring income	3	52
Total other operating income and expenses	€ (134)	€ 6

Share-based payments - Schedule

Share-based payments - Schedule of Changes in Founder's Warrant (Details)	Jun. 30, 2024 shares	Jan. 07, 2017 shares benefeciary € / shares	Feb. 02, 2016 shares benefeciary € / shares	Jun. 10, 2015 shares benefeciary € / shares	Feb. 10, 2015 shares benefeciary € / shares	Sep. 16, 2014 shares benefeciary € / shares	Aug. 28, 2013 shares benefeciary € / shares
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards outstanding (in shares)	5,057,478
BSPCE 08-2013
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)							500,000
Number of shares issued (in shares)							50,000
Total number of shares to which the awards were likely to give right (in shares)							50,000
Exercise price (in euros per share) | € / shares							€ 5.92
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	50,000
Total number of awards outstanding (in shares)	0
Total number of awards available for subscription (in shares)	0
Maximum total number of awards that may be subscribed (in shares)	0
BSPCE 08-2013 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary							1
BSPCE 09-2014
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)						450,000
Number of shares issued (in shares)						97,200
Total number of shares to which the awards were likely to give right (in shares)						97,200
Exercise price (in euros per share) | € / shares						€ 18.68
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	11,450
Total number of awards outstanding (in shares)	85,750
Total number of awards available for subscription (in shares)	85,750
Maximum total number of awards that may be subscribed (in shares)	85,750
BSPCE 09-2014 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)						21,000
BSPCE 09-2014 | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)						21,000
BSPCE 09-2014 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary						30
BSPCE 2015-1
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)					450,000
Number of shares issued (in shares)					71,650
Total number of shares to which the awards were likely to give right (in shares)					71,650
Exercise price (in euros per share) | € / shares					€ 18.57
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	3,550
Total number of awards outstanding (in shares)	68,100
Total number of awards available for subscription (in shares)	68,100
Maximum total number of awards that may be subscribed (in shares)	68,100
BSPCE 2015-1 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)					24,000
BSPCE 2015-1 | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)					24,000
BSPCE 2015-1 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary					13
BSPCE 2015-3
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)				450,000
Number of shares issued (in shares)				53,050
Total number of shares to which the awards were likely to give right (in shares)				53,050
Exercise price (in euros per share) | € / shares				€ 20.28
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	24,650
Total number of awards outstanding (in shares)	28,400
Total number of awards available for subscription (in shares)	28,400
Maximum total number of awards that may be subscribed (in shares)	28,400
BSPCE 2015-3 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary				42
BSPCE 2016 O
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)			450,000
Number of shares issued (in shares)			126,400
Total number of shares to which the awards were likely to give right (in shares)			126,400
Exercise price (in euros per share) | € / shares			€ 14.46
Number of awards subscribed (in shares)	333
Total number of awards lapsed, cancelled or forfeited (in shares)	28,200
Total number of awards outstanding (in shares)	97,867
Total number of awards available for subscription (in shares)	97,867
Maximum total number of awards that may be subscribed (in shares)	97,867
BSPCE 2016 O | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			23,500
BSPCE 2016 O | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			23,500
BSPCE 2016 O | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary			43
BSPCE 2016 P
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)			450,000
Number of shares issued (in shares)			129,250
Total number of shares to which the awards were likely to give right (in shares)			129,250
Exercise price (in euros per share) | € / shares			€ 14.46
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	30,100
Total number of awards outstanding (in shares)	99,150
Total number of awards available for subscription (in shares)	99,150
Maximum total number of awards that may be subscribed (in shares)	99,150
BSPCE 2016 P | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			23,500
BSPCE 2016 P | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			23,500
BSPCE 2016 P | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary			50
BSPCE 2017 O
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)		450,000
Number of shares issued (in shares)		117,650
Total number of shares to which the awards were likely to give right (in shares)		117,650
Exercise price (in euros per share) | € / shares		€ 15.93
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	19,550
Total number of awards outstanding (in shares)	98,100
Total number of awards available for subscription (in shares)	98,100
Maximum total number of awards that may be subscribed (in shares)	98,100
BSPCE 2017 O | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		26,400
BSPCE 2017 O | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		26,400
BSPCE 2017 O | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary		42
BSPCE 2017
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)		450,000
Number of shares issued (in shares)		80,000
Total number of shares to which the awards were likely to give right (in shares)		80,000
Exercise price (in euros per share) | € / shares		€ 15.93
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	0
Total number of awards outstanding (in shares)	80,000
Total number of awards available for subscription (in shares)	80,000
Maximum total number of awards that may be subscribed (in shares)	80,000
BSPCE 2017 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		32,000
BSPCE 2017 | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		32,000
BSPCE 2017 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary		3

Share-based payments - Schedu_2

Share-based payments - Schedule of Warrants Outstanding (Details)										6 Months Ended
	Jun. 30, 2024 shares	Apr. 20, 2021 shares benefeciary € / shares	Mar. 17, 2020 shares benefeciary € / shares	Mar. 29, 2019 shares benefeciary € / shares	Jul. 27, 2018 shares benefeciary € / shares	Jun. 25, 2015 shares benefeciary € / shares	Feb. 10, 2015 shares benefeciary € / shares	Sep. 16, 2014 shares benefeciary € / shares	Apr. 10, 2013 shares benefeciary € / shares	Jun. 30, 2024 shares € / shares
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards outstanding (in shares)	5,057,478									5,057,478
BSA 2013
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)									200,000
Number of shares issued (in shares)									10,000
Total number of shares to which the awards were likely to give right (in shares)									10,000
BSA issue price (in euro pere share) | € / shares									€ 2.50
Exercise price (in euros per share) | € / shares									€ 6.37
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	10,000
Total number of awards outstanding (in shares)	0									0
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	0									0
BSA 2013 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary									1
BSA 2014
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)								100,000
Number of shares issued (in shares)								14,000
Total number of shares to which the awards were likely to give right (in shares)								14,000
BSA issue price (in euro pere share) | € / shares								€ 4.87
Exercise price (in euros per share) | € / shares								€ 17.67		€ 17.67
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	4,000
Total number of awards outstanding (in shares)	10,000									10,000
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	10,000									10,000
BSA 2014 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)								8,000
BSA 2014 | Corporate officers | Alain HERRERA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)								4,000
BSA 2014 | Corporate officers | Christophe DOUAT (observer)
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)								4,000
BSA 2014 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary								1
BSA 2015-1
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)							100,000
Number of shares issued (in shares)							26,000
Total number of shares to which the awards were likely to give right (in shares)							26,000
BSA issue price (in euro pere share) | € / shares							€ 4.87
Exercise price (in euros per share) | € / shares							€ 17.67
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	5,000
Total number of awards outstanding (in shares)	21,000									21,000
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	21,000									21,000
BSA 2015-1 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)							15,000
BSA 2015-1 | Corporate officers | Anne-Marie GRAFFIN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)							5,000
BSA 2015-1 | Corporate officers | Enno SPILLNER
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)							3,000
BSA 2015-1 | Corporate officers | Alain HERRERA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)							5,000
BSA 2015-1 | Corporate officers | Christophe DOUAT (observer)
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)							2,000
BSA 2015-1 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary							2
BSA 2015-2
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)						100,000
Number of shares issued (in shares)						64,000
Total number of shares to which the awards were likely to give right (in shares)						64,000
BSA issue price (in euro pere share) | € / shares						€ 5
Exercise price (in euros per share) | € / shares						€ 19.54
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	0
Total number of awards outstanding (in shares)	64,000									64,000
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	64,000									64,000
BSA 2015-2 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary						1
BSA 2018-2
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)					140,000
Number of shares issued (in shares)					5,820
Total number of shares to which the awards were likely to give right (in shares)					5,820
BSA issue price (in euro pere share) | € / shares					€ 2.36
Exercise price (in euros per share) | € / shares					€ 16.10
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	0
Total number of awards outstanding (in shares)	5,820									5,820
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	5,820									5,820
BSA 2018-2 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary					1
BSA 2019-1
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)				140,000
Number of shares issued (in shares)				18,000
Total number of shares to which the awards were likely to give right (in shares)				18,000
BSA issue price (in euro pere share) | € / shares				€ 1.15
Exercise price (in euros per share) | € / shares				€ 11.66
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	0
Total number of awards outstanding (in shares)	18,000									18,000
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	18,000									18,000
BSA 2019-1 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				12,700
BSA 2019-1 | Corporate officers | Anne-Marie GRAFFIN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				2,900
BSA 2019-1 | Corporate officers | Enno SPILLNER
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				4,000
BSA 2019-1 | Corporate officers | Alain HERRERA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				2,900
BSA 2019-1 | Corporate officers | Christophe DOUAT (observer)
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				2,900
BSA 2019-1 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary				1
BSA 2020
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)			500,000
Number of shares issued (in shares)			18,000
Total number of shares to which the awards were likely to give right (in shares)			18,000
BSA issue price (in euro pere share) | € / shares			€ 0.29
Exercise price (in euros per share) | € / shares			€ 6.59
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	0
Total number of awards outstanding (in shares)	18,000									18,000
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	18,000									18,000
BSA 2020 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			14,024
BSA 2020 | Corporate officers | Anne-Marie GRAFFIN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			3,843
BSA 2020 | Corporate officers | Enno SPILLNER
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			3,829
BSA 2020 | Corporate officers | Alain HERRERA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			3,195
BSA 2020 | Corporate officers | Christophe DOUAT (observer)
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			3,157
BSA 2020 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary			1
BSA 2021
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)		650,000
Number of shares issued (in shares)		48,103
Total number of shares to which the awards were likely to give right (in shares)		48,103
BSA issue price (in euro pere share) | € / shares		€ 2.95
Exercise price (in euros per share) | € / shares		€ 13.47
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	33,672
Total number of awards outstanding (in shares)	14,431									14,431
Total number of awards available for subscription (in shares)	0									0
Maximum total number of awards that may be subscribed (in shares)	14,431									14,431
BSA 2021 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary		1

Share-based payments - Schedu_3

Share-based payments - Schedule of Changes in Share Options (Details)

Jun. 30, 2024 shares

May 23, 2024 shares benefeciary € / shares

Jul. 20, 2023 shares benefeciary € / shares

Jun. 22, 2022 shares benefeciary € / shares

Jun. 21, 2021 shares € / shares

Apr. 20, 2021 shares benefeciary € / shares

Mar. 11, 2020 shares benefeciary € / shares

Oct. 24, 2019 shares € / shares

Mar. 29, 2019 shares benefeciary € / shares

Mar. 06, 2018 shares benefeciary € / shares

Jan. 07, 2017 shares benefeciary € / shares

Nov. 03, 2016 shares benefeciary € / shares

Feb. 02, 2016 shares benefeciary € / shares

OSA 2016-1 P

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

450,000

Total number of share options granted (in shares)

6,400

Total number of shares to which the share options were likely to give right (in shares)

6,400

Exercise price (in euros per share) | € / shares

€ 13.05

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

6,000

Total number of share options outstanding (in shares)

400

Maximum number of shares available for subscription (in shares)

400

Maximum total number of shares that may be subscribed (in shares)

400

OSA 2016-1 P | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

2

OSA 2016-2

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

450,000

Total number of share options granted (in shares)

4,000

Total number of shares to which the share options were likely to give right (in shares)

4,000

Exercise price (in euros per share) | € / shares

€ 14.26

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

0

Total number of share options outstanding (in shares)

4,000

Maximum number of shares available for subscription (in shares)

4,000

Maximum total number of shares that may be subscribed (in shares)

4,000

OSA 2016-2 | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

1

OSA 2017 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

450,000

Total number of share options granted (in shares)

3,500

Total number of shares to which the share options were likely to give right (in shares)

3,500

Exercise price (in euros per share) | € / shares

€ 14.97

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

3,000

Total number of share options outstanding (in shares)

500

Maximum number of shares available for subscription (in shares)

500

Maximum total number of shares that may be subscribed (in shares)

500

OSA 2017 O | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

2

OSA 2018

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

526,800

Total number of share options granted (in shares)

62,000

Total number of shares to which the share options were likely to give right (in shares)

62,000

Exercise price (in euros per share) | € / shares

€ 12.87

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

12,000

Total number of share options outstanding (in shares)

50,000

Maximum number of shares available for subscription (in shares)

50,000

Maximum total number of shares that may be subscribed (in shares)

50,000

OSA 2018 | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

5

OSA 2019-1

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

648,000

Total number of share options granted (in shares)

37,500

Total number of shares to which the share options were likely to give right (in shares)

37,500

Exercise price (in euros per share) | € / shares

€ 11.08

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

12,750

Total number of share options outstanding (in shares)

24,750

Maximum number of shares available for subscription (in shares)

24,750

Maximum total number of shares that may be subscribed (in shares)

24,750

OSA 2019-1 | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

12

OSA 2019 LLY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

500,000

Total number of share options granted (in shares)

500,000

Total number of shares to which the share options were likely to give right (in shares)

500,000

Exercise price (in euros per share) | € / shares

€ 6.41

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

0

Total number of share options outstanding (in shares)

500,000

Maximum number of shares available for subscription (in shares)

0

Maximum total number of shares that may be subscribed (in shares)

500,000

OSA 2019 LLY | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

500,000

OSA 2019 LLY | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

500,000

OSA 2020

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

500,000

Total number of share options granted (in shares)

407,972

Total number of shares to which the share options were likely to give right (in shares)

407,972

Exercise price (in euros per share) | € / shares

€ 6.25

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

38,897

Total number of share options outstanding (in shares)

369,075

Maximum number of shares available for subscription (in shares)

369,075

Maximum total number of shares that may be subscribed (in shares)

369,075

OSA 2020 | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

180,000

OSA 2020 | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

120,000

OSA 2020 | Corporate officers | Anne-Juliette HERMANT

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2020 | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

104

OSA 2021-04 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

850,000

Total number of share options granted (in shares)

143,200

Total number of shares to which the share options were likely to give right (in shares)

143,200

Exercise price (in euros per share) | € / shares

€ 13.74

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

104,668

Total number of share options outstanding (in shares)

38,532

Maximum number of shares available for subscription (in shares)

38,532

Maximum total number of shares that may be subscribed (in shares)

38,532

OSA 2021-04 O | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

13

OSA 2021-04 P

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

1,000,000

Total number of share options granted (in shares)

428,000

Total number of shares to which the share options were likely to give right (in shares)

428,000

Exercise price (in euros per share) | € / shares

€ 13.74

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

82,400

Total number of share options outstanding (in shares)

345,600

Maximum total number of shares that may be subscribed (in shares)

345,600

OSA 2021-04 P | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

240,000

OSA 2021-04 P | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

180,000

OSA 2021-04 P | Corporate officers | Anne-Juliette HERMANT

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2021-04 P | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

14

OSA 2021-06 P

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

1,000,000

Total number of share options granted (in shares)

60,000

Total number of shares to which the share options were likely to give right (in shares)

60,000

Exercise price (in euros per share) | € / shares

€ 12.99

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

0

Total number of share options outstanding (in shares)

60,000

Maximum total number of shares that may be subscribed (in shares)

60,000

OSA 2021-06 P | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2021-06 P | Corporate officers | Bart VAN RHIJN

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2021-06 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

850,000

Total number of share options granted (in shares)

60,000

Total number of shares to which the share options were likely to give right (in shares)

60,000

Exercise price (in euros per share) | € / shares

€ 12.99

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

0

Total number of share options outstanding (in shares)

60,000

Maximum number of shares available for subscription (in shares)

60,000

Maximum total number of shares that may be subscribed (in shares)

60,000

OSA 2021-06 O | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2021-06 O | Corporate officers | Bart VAN RHIJN

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2022-06 P

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

1,000,000

Total number of share options granted (in shares)

170,400

Total number of shares to which the share options were likely to give right (in shares)

170,400

Exercise price (in euros per share) | € / shares

€ 4.16

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

30,720

Total number of share options outstanding (in shares)

139,680

Maximum total number of shares that may be subscribed (in shares)

139,680

OSA 2022-06 P | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

83

OSA 2022-06 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

850,000

Total number of share options granted (in shares)

410,500

Total number of shares to which the share options were likely to give right (in shares)

410,500

Exercise price (in euros per share) | € / shares

€ 4.16

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

21,417

Total number of share options outstanding (in shares)

389,083

Maximum number of shares available for subscription (in shares)

283,416

Maximum total number of shares that may be subscribed (in shares)

389,083

OSA 2022-06 O | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

245,000

OSA 2022-06 O | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

150,000

OSA 2022-06 O | Corporate officers | Anne-Juliette HERMANT

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

35,000

OSA 2022-06 O | Corporate officers | Bart VAN RHIJN

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

60,000

OSA 2022-06 O | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

49

OSA 2023-01 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

1,700,000

Total number of share options granted (in shares)

338,860

Total number of shares to which the share options were likely to give right (in shares)

338,860

Exercise price (in euros per share) | € / shares

€ 5

€ 5

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

20,000

Total number of share options outstanding (in shares)

318,860

Maximum total number of shares that may be subscribed (in shares)

318,860

OSA 2023-01 O | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

298,860

OSA 2023-01 O | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

200,116

OSA 2023-01 O | Corporate officers | Anne-Juliette HERMANT

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

33,354

OSA 2023-01 O | Corporate officers | Bart VAN RHIJN

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

65,390

OSA 2023-01 O | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

2

OSA 2024-01 O

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of share options authorised (in shares)

1,700,000

Total number of share options granted (in shares)

1,224,780

Total number of shares to which the share options were likely to give right (in shares)

1,224,780

Exercise price (in euros per share) | € / shares

€ 5.81

€ 5.81

Number of shares subscribed (in shares)

0

Total number of share options lapsed or cancelled (in shares)

320

Total number of share options outstanding (in shares)

1,224,460

Maximum total number of shares that may be subscribed (in shares)

1,224,460

OSA 2024-01 O | Corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

930,000

OSA 2024-01 O | Corporate officers | Laurent LEVY

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

500,000

OSA 2024-01 O | Corporate officers | Anne-Juliette HERMANT

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

90,000

OSA 2024-01 O | Corporate officers | Bart VAN RHIJN

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

180,000

OSA 2024-01 O | Corporate officers | Louis Kayitalire

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Total number of shares to which the share options were likely to give right (in shares)

160,000

OSA 2024-01 O | Beneficiaries other than corporate officers

Disclosure Of Detailed Information About Share-based Payments [Line Items]

Number of beneficiaries who are not corporate officers | benefeciary

107

Share-based payments - Schedu_4

Share-based payments - Schedule of Free Shares outstanding (Details)	Jun. 30, 2024 shares	Jun. 27, 2023 shares benefeciary	Jun. 22, 2022 shares benefeciary	Apr. 20, 2021 shares benefeciary
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards outstanding (in shares)	5,057,478
AGA 2021
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)				850,000
Number of shares issued (in shares)				362,515
Total number of shares to which the awards were likely to give right (in shares)				362,515
Number of awards subscribed (in shares)	354,510
Total number of awards lapsed, cancelled or forfeited (in shares)	8,005
Total number of awards outstanding (in shares)	0
Maximum total number of awards that may be subscribed (in shares)	0
Duration of the holding period				1 year
AGA 2021 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				270,000
AGA 2021 | Corporate officers | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				180,000
AGA 2021 | Corporate officers | Anne-Juliette HERMANT
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)				90,000
AGA 2021 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary				79
AGA 2022
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)			850,000
Number of shares issued (in shares)			300,039
Total number of shares to which the awards were likely to give right (in shares)			300,039
Number of awards subscribed (in shares)	293,523
Total number of awards lapsed, cancelled or forfeited (in shares)	6,516
Total number of awards outstanding (in shares)	0
Maximum total number of awards that may be subscribed (in shares)	0
Duration of the holding period			1 year
AGA 2022 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			245,000
AGA 2022 | Corporate officers | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			150,000
AGA 2022 | Corporate officers | Anne-Juliette HERMANT
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			35,000
AGA 2022 | Corporate officers | Bart VAN RHIJN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)			60,000
AGA 2022 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary			79
AGA 2023 - P1
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)		1,200,000
Number of shares issued (in shares)		427,110
Total number of shares to which the awards were likely to give right (in shares)		427,110
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	30,700
Total number of awards outstanding (in shares)	396,410
Maximum total number of awards that may be subscribed (in shares)	396,410
Duration of the holding period		1 year
AGA 2023 - P1 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		298,860
AGA 2023 - P1 | Corporate officers | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		200,116
AGA 2023 - P1 | Corporate officers | Anne-Juliette HERMANT
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		33,354
AGA 2023 - P1 | Corporate officers | Bart VAN RHIJN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		65,390
AGA 2023 - P1 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary		88
AGA 2023 - P2
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of awards authorised (in shares)		1,200,000
Number of shares issued (in shares)		439,210
Total number of shares to which the awards were likely to give right (in shares)		439,210
Number of awards subscribed (in shares)	0
Total number of awards lapsed, cancelled or forfeited (in shares)	11,700
Total number of awards outstanding (in shares)	427,510
Maximum total number of awards that may be subscribed (in shares)	427,510
Duration of the holding period		1 year
AGA 2023 - P2 | Corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		293,470
AGA 2023 - P2 | Corporate officers | Laurent LEVY
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		200,116
AGA 2023 - P2 | Corporate officers | Anne-Juliette HERMANT
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		33,354
AGA 2023 - P2 | Corporate officers | Bart VAN RHIJN
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Total number of shares to which the awards were likely to give right (in shares)		65,390
AGA 2023 - P2 | Beneficiaries other than corporate officers
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of beneficiaries who are not corporate officers | benefeciary		87

Share-based payments - Schedu_5

Share-based payments - Schedule of Number and Weighted Average Remaining Contractual Life of Outstanding Other Equity Instruments (Details)	Jun. 30, 2024 shares
Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding
Total number of awards outstanding (in shares)	5,057,478
BSPCE
Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding
Total number of awards outstanding (in shares)	557,367
BSA
Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding
Total number of awards outstanding (in shares)	151,251
OSA
Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding
Total number of share options outstanding (in shares)	3,524,940
AGA
Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding
Total number of awards outstanding (in shares)	823,920

Share-based payments - Narrativ

Share-based payments - Narrative (Details) - BSA 2014 - € / shares		6 Months Ended
	Sep. 16, 2014	Jun. 30, 2024
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Exercise price (in euros per share)	€ 17.67	€ 17.67
Number of preceding trading days taken into account in the determination of the share price on the grant date		20 days

Share-based payments -Schedule

Share-based payments -Schedule of share Based Assumptions (Details) € / shares in Units, € in Thousands

6 Months Ended

May 23, 2024 € / shares

Jul. 20, 2023 € / shares

Jun. 22, 2022 EUR (€) yr € / shares

Jun. 21, 2021 EUR (€) yr € / shares

Apr. 20, 2021 EUR (€) yr € / shares

Mar. 17, 2020 EUR (€) € / shares

Mar. 11, 2020 EUR (€) yr € / shares

Oct. 24, 2019 EUR (€) yr € / shares

Mar. 29, 2019 EUR (€) yr € / shares

Jul. 27, 2018 EUR (€) € / shares

Mar. 06, 2018 EUR (€) yr € / shares

Jan. 07, 2017 EUR (€) yr € / shares

Nov. 03, 2016 EUR (€) yr € / shares

Feb. 02, 2016 EUR (€) yr € / shares

Jun. 25, 2015 EUR (€) € / shares

Jun. 10, 2015 EUR (€) € / shares

Feb. 10, 2015 EUR (€) € / shares

Sep. 16, 2014 EUR (€) € / shares

Aug. 28, 2013 EUR (€) € / shares

Apr. 10, 2013 EUR (€) € / shares

Jun. 30, 2024 EUR (€) € / shares

Jun. 30, 2023 EUR (€)

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Expense for the year | €

€ 1,940

€ 1,349

BSPCE

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Expense for the year | €

0

25

BSPCE 08-2013

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 6.30

Exercise price (in euro per share)

€ 5.92

Volatility

256%

Maturity (in years)

7 years

Risk-free rate

0.90%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 152

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 5.92

BSPCE 09-2014

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 18.68

Exercise price (in euro per share)

€ 18.68

Volatility

58%

Risk-free rate

0.64%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 932

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 18.68

BSPCE 09-2014 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years

BSPCE 09-2014 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 6 months

BSPCE 09-2014 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years 6 months

BSPCE 2015-1

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 18.57

Exercise price (in euro per share)

€ 18.57

Risk-free rate

0.39%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 50

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 18.57

BSPCE 2015-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years

BSPCE 2015-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 6 months

BSPCE 2015-1 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years 6 months

BSPCE 2015-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

BSPCE 2015-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

62%

BSPCE 2015-1 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

61%

BSPCE 2015-3

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 20.28

Exercise price (in euro per share)

€ 20.28

Risk-free rate

0.56%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 483

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 20.28

BSPCE 2015-3 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years

BSPCE 2015-3 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 6 months

BSPCE 2015-3 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years 6 months

BSPCE 2015-3 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

61%

BSPCE 2015-3 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

62%

BSPCE 2015-3 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

61%

BSPCE 2016 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 14.46

Exercise price (in euro per share)

€ 14.46

Risk-free rate

0.32%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1,080

Expense for the year | €

0

2

Exercise price (in euros per share)

€ 14.46

BSPCE 2016 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years

BSPCE 2016 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 6 months

BSPCE 2016 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years 6 months

BSPCE 2016 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

59%

BSPCE 2016 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

62%

BSPCE 2016 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

60%

BSPCE 2016 P

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 14.46

Exercise price (in euro per share)

€ 14.46

Volatility

59%

Maturity (in years)

5 years

Risk-free rate

0.19%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1,212

Expense for the year | €

0

18

Exercise price (in euros per share)

€ 14.46

BSPCE 2017 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 15.93

Exercise price (in euro per share)

€ 15.93

Risk-free rate

0.23%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1,000

Expense for the year | €

0

1

Exercise price (in euros per share)

€ 15.93

BSPCE 2017 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years

BSPCE 2017 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 6 months

BSPCE 2017 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

6 years 6 months

BSPCE 2017 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

BSPCE 2017 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

61%

BSPCE 2017 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

59%

BSPCE 2017

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 15.93

Exercise price (in euro per share)

€ 15.93

Volatility

59%

Maturity (in years)

5 years

Risk-free rate

0.11%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 627

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 15.93

BSA

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Expense for the year | €

0

0

BSA 2013

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 6.30

Exercise price (in euro per share)

€ 6.30

Volatility

156%

Maturity (in years)

6 years

Risk-free rate

0.90%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 6.37

BSA 2014

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 18.68

Exercise price (in euro per share)

€ 17.67

Volatility

57%

Maturity (in years)

5 years

Risk-free rate

0.41%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 0

Expense for the year | €

€ 0

0

Exercise price (in euros per share)

€ 17.67

€ 17.67

BSA 2015-1

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 17.67

Exercise price (in euro per share)

€ 17.67

Volatility

58%

Maturity (in years)

5 years

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 63

Expense for the year | €

€ 0

0

Exercise price (in euros per share)

€ 17.67

BSA 2015-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.26%

BSA 2015-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.27%

BSA 2015-2

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 17.67

Exercise price (in euro per share)

€ 17.67

Risk-free rate

0.39%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 16

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 19.54

BSA 2015-2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 1 month 6 days

BSA 2015-2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years

BSA 2015-2 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 3 months 18 days

BSA 2015-2 | Tranche four

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

5 years 4 months 24 days

BSA 2015-2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

BSA 2015-2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

BSA 2015-2 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

57%

BSA 2015-2 | Tranche four

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

BSA 2018-2

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 16.10

Exercise price (in euro per share)

€ 16.10

Volatility

38%

Maturity (in years)

4 years 9 months 18 days

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 16.10

BSA 2018-2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.70%

BSA 2018-2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.10%

BSA 2019-1

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 11.66

Exercise price (in euro per share)

€ 11.66

Volatility

37%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 24

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 11.66

BSA 2019-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

9 years 10 months 24 days

BSA 2019-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years)

9 years 9 months 18 days

BSA 2019-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.16%

BSA 2019-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.50%

BSA 2020

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 13.03

Exercise price (in euro per share)

€ 6.59

Volatility

38%

Maturity (in years)

10 years

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 19

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 6.59

BSA 2020 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

(0.13%)

BSA 2020 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

(0.07%)

BSA 2021

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 13.47

Exercise price (in euro per share)

€ 13.47

Volatility

39.10%

Maturity (in years)

10 years

Risk-free rate

0.27%

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 44

Expense for the year | €

0

0

Exercise price (in euros per share)

€ 13.47

OSA

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Expense for the year | €

708

343

OSA 2016-1 P

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 69

Expense for the year | €

0

0

Share price (in euros per share)

€ 13.05

Exercise price (in euros per share)

€ 13.05

Volatility

59%

Maturity (in years) | yr

5,000

Risk-free rate

0.19%

Yield

0%

OSA 2016-2

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 27

Expense for the year | €

0

0

Share price (in euros per share)

€ 14.26

Exercise price (in euros per share)

€ 14.26

Risk-free rate

0.04%

Yield

0%

OSA 2016-2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2016-2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2016-2 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2016-2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

OSA 2016-2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

62%

OSA 2016-2 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

59%

OSA 2017 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 31

Expense for the year | €

0

0

Share price (in euros per share)

€ 15.93

Exercise price (in euros per share)

€ 14.97

Risk-free rate

0.23%

Yield

0%

OSA 2017 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2017 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2017 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2017 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

58%

OSA 2017 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

61%

OSA 2017 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

59%

OSA 2018

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 252

Expense for the year | €

0

0

Share price (in euros per share)

€ 12.87

Exercise price (in euros per share)

€ 12.87

Volatility

35%

Risk-free rate

0%

Yield

0%

OSA 2018 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2018 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2018 | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2019-1

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 140

Expense for the year | €

0

0

Share price (in euros per share)

€ 11.08

Exercise price (in euros per share)

€ 11.08

Yield

0%

OSA 2019-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2019-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2019-1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

38.10%

Risk-free rate

0.103%

OSA 2019-1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

37.40%

Risk-free rate

0.149%

OSA 2019-2

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 252

Expense for the year | €

0

0

Share price (in euros per share)

€ 6.41

Exercise price (in euros per share)

€ 6.41

Volatility

37%

Maturity (in years) | yr

10,000

Risk-free rate

0.40%

Yield

0%

OSA 2020

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 939

Expense for the year | €

0

13

Share price (in euros per share)

€ 6.25

Exercise price (in euros per share)

€ 6.25

Volatility

38.30%

Maturity (in years) | yr

10,000

Risk-free rate

0.31%

Yield

0%

OSA 2021-04 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 684

Expense for the year | €

(4)

25

Share price (in euros per share)

€ 13.60

Exercise price (in euros per share)

€ 13.74

Yield

0%

OSA 2021-04 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2021-04 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2021-04 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2021-04 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

38.90%

Risk-free rate

0.38%

OSA 2021-04 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

37.80%

Risk-free rate

0.33%

OSA 2021-04 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

38.30%

Risk-free rate

0.28%

OSA 2021-04 P

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 1,816

Expense for the year | €

77

86

Share price (in euros per share)

€ 13.60

Exercise price (in euros per share)

€ 13.74

Volatility

39.10%

Maturity (in years) | yr

10,000

Risk-free rate

0.03%

Yield

0%

OSA 2021-06 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 246

Expense for the year | €

13

33

Share price (in euros per share)

€ 12.20

Exercise price (in euros per share)

€ 12.99

Yield

0%

OSA 2021-06 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2021-06 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2021-06 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2021-06 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

39.20%

Risk-free rate

0.35%

OSA 2021-06 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

37.90%

Risk-free rate

0.30%

OSA 2021-06 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

38.10%

Risk-free rate

0.26%

OSA 2021-06 P

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 212

Expense for the year | €

12

12

Share price (in euros per share)

€ 12.20

Exercise price (in euros per share)

€ 12.99

Volatility

39.10%

Maturity (in years) | yr

10,000

Risk-free rate

0.13%

Yield

0%

OSA 2022-06 P

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 71

Expense for the year | €

2

4

Share price (in euros per share)

€ 3.68

Exercise price (in euros per share)

€ 4.16

Volatility

40.08%

Maturity (in years) | yr

10

Risk-free rate

2.28%

Yield

0%

OSA 2022-06 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 580

Expense for the year | €

57

170

Share price (in euros per share)

€ 3.68

Exercise price (in euros per share)

€ 4.16

Yield

0%

OSA 2022-06 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6

OSA 2022-06 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.5

OSA 2022-06 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.5

OSA 2022-06 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

42.06%

Risk-free rate

1.83%

OSA 2022-06 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

41.21%

Risk-free rate

1.87%

OSA 2022-06 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

40.65%

Risk-free rate

1.90%

OSA 2023-01 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 1,255

Expense for the year | €

357

0

Share price (in euros per share)

€ 6.75

Exercise price (in euros per share)

€ 5

€ 5

Yield

0%

OSA 2023-01 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

45.07%

Risk-free rate

2.85%

OSA 2023-01 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

44.11%

Risk-free rate

2.83%

OSA 2023-01 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

43.41%

Risk-free rate

2.82%

OSA 2024-01 O

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Value of initial plan (in thousands of euros) | €

€ 3,107

Expense for the year | €

194

0

Share price (in euros per share)

€ 5.19

Exercise price (in euros per share)

€ 5.81

€ 5.81

Yield

0%

OSA 2024-01 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.9

OSA 2024-01 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

5.4

OSA 2024-01 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Maturity (in years) | yr

6.4

OSA 2024-01 O | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

53.30%

Risk-free rate

3%

OSA 2024-01 O | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

51.90%

Risk-free rate

3.02%

OSA 2024-01 O | Tranche three

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Volatility

50.70%

Risk-free rate

3.02%

AGA

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Expense for the year | €

1,232

982

AGA 2021

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 13.60

Exercise price (in euro per share)

€ 0

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 4,869

Expense for the year | €

0

694

AGA 2021 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.63%

AGA 2021 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.59%

AGA 2022

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 3.68

Exercise price (in euro per share)

€ 0

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 1,092

Expense for the year | €

253

271

AGA 2022 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

0.95%

AGA 2022 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

1.46%

AGA 2023 - P1

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 4.87

Exercise price (in euro per share)

€ 0

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 2,071

Expense for the year | €

472

9

AGA 2023 - P1 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

3%

AGA 2023 - P1 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

3.20%

AGA 2023 - P2

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Share price (in euros per share)

€ 4.87

Exercise price (in euro per share)

€ 0

Yield

0%

Value of initial plan (in thousands of euros) | €

€ 2,130

Expense for the year | €

€ 507

€ 9

AGA 2023 - P2 | Tranche one

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

3%

AGA 2023 - P2 | Tranche two

Disclosure of number and weighted average remaining contractual life of other equity instruments outstanding

Risk-free rate

3.20%

Share-based payments - Schedu_6

Share-based payments - Schedule of Expense from Equity (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Expense for the year	€ 1,940	€ 1,349
BSPCE
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Expense for the year	0	25
BSA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Expense for the year	0	0
OSA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Expense for the year	708	343
AGA
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Expense for the year	€ 1,232	€ 982

Net financial income (loss) - S

Net financial income (loss) - Schedule of Net Financial Income (Loss) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Net Financial Income (Loss) [Abstract]
Income from cash and cash equivalents	€ 1,499	€ 450
Foreign exchange gains	1,888	370
Other financial income	0	0
Total financial income	3,386	820
Fixed and variable Interest costs	(3,772)	(3,714)
Net impact of accretion and discounting	2,722	809
Lease debt interests	(89)	(103)
Foreign exchange losses	(324)	(537)
Total financial expenses	(1,463)	(3,545)
Financial income (loss)	€ 1,924	€ (2,725)

Net financial income (loss) - N

Net financial income (loss) - Narrative (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure of financial instruments by type of interest rate [line items]
Interest income on cash and cash equivalents	€ 1,500	€ 500
Interest costs	3,772	3,714
Foreign exchange gains	1,888	370
Short-term bank deposits	62,312		€ 0
USD
Disclosure of financial instruments by type of interest rate [line items]
Foreign exchange gains	1,600
Short-term bank deposits	1,100
USD | HSBC Bank
Disclosure of financial instruments by type of interest rate [line items]
Short-term bank deposits	500
EIB loan
Disclosure of financial instruments by type of interest rate [line items]
Interest costs	3,700
Impact of discounting and accretion	2,700
Increase (decrease) related to adjustments for income forecast projections	13,500
Impact of debt discounting effect		10,800
Net impact of accretion and discounting		800
EIB loan | Fixed interest rate
Disclosure of financial instruments by type of interest rate [line items]
Interest expense	€ 3,700
EIB loan | Variable interest rate
Disclosure of financial instruments by type of interest rate [line items]
Interest expense		€ 3,600

Loss per share - Schedule of Ba

Loss per share - Schedule of Basic and Diluted Loss Per Share (Details) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Earnings per share [abstract]
Net loss for the period (in thousands of euros)	€ (21,872)	€ (28,099)
Weighted average number of shares (in shares)	47,124,112,000	35,037,052,000
Basic loss per share (in euro per share)	€ (0.46)	€ (0.80)
Diluted loss per share (in euro per share)	€ (0.46)	€ (0.80)

Loss per share - Narrative (Det

Loss per share - Narrative (Details) - shares		6 Months Ended
	May 18, 2022	Jun. 30, 2024
Earnings per share [abstract]
Potential additional ordinary shares that are considered antidilutive (in shares)		10,257,478
Underwriting agreement, maximum number of shares issued (in shares)	5,200,000

Commitments (Details)

Commitments (Details) € in Thousands, $ in Millions	Jun. 30, 2024 EUR (€)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)
Disclosure of contingent liabilities
Trade receivables	€ 3,121	€ 905
Janssen Pharmaceutica NV
Disclosure of contingent liabilities
Trade receivables	1,600		$ 20
Janssen Pharmaceutica NV | NBTXR3
Disclosure of contingent liabilities
Trade receivables	3,800
Janssen Pharmaceutica NV | Technology Transfer And Technical Assistance
Disclosure of contingent liabilities
Trade receivables	€ 900

Related parties - Schedule of K

Related parties - Schedule of Key Management Personnel Compensation (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Related party transactions [abstract]
Salaries, wages and benefits	€ 1,120	€ 704
Share-based payments	1,517	1,001
Supervisory Board’s fees	86	78
Total compensation to related parties	€ 2,722	€ 1,783

Uncategorized Items - nbx-20240

Label	Element	Value
Financial assets at amortised cost, class [member] | Non-current, Security Deposit [Member]
Non-current financial assets	ifrs-full_NoncurrentFinancialAssets	€ 291,000