0001628280-22-025632 | 6-K | XBRL Viewer

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Cover page	6 Months Ended
Cover page	Jun. 30, 2022
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	NANOBIOTIX S.A.
Entity Address, Address Line One	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, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED FINANCIAL POSITION - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Non-current assets
Intangible assets	€ 1	€ 4
Property, plant and equipment	7,412	8,186
Non-current financial assets	352	519
Total non-current assets	7,765	8,709
Current assets
Trade receivables	238	0
Other current assets	9,601	9,139
Cash and cash equivalents	63,021	83,921
Total current assets	72,859	93,060
TOTAL ASSETS	80,624	101,769
Shareholders’ equity
Share capital	1,046	1,045
Premiums related to share capital	255,760	255,767
Accumulated other comprehensive income	678	643
Treasury shares	(239)	(202)
Retained earnings	(229,096)	(183,459)
Net loss for the period	(26,357)	(47,003)
Total shareholders’ equity	1,792	26,790
Non-current liabilities
Non-current provisions	250	318
Non-current financial liabilities	36,002	37,816
Total non-current liabilities	36,252	38,134
Current liabilities
Current provisions	178	110
Current financial liabilities	9,104	8,204
Trade payables and other payables	9,244	6,482
Other current liabilities	7,370	5,531
Deferred revenues and contract liabilities	16,684	16,518
Total current liabilities	42,580	36,845
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	€ 80,624	€ 101,769

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED OPERATIONS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Revenue and other income
Revenue	€ 0	€ 10
Other income	1,329	1,309
Total revenue and other income	1,329	1,319
Research and development expenses	(16,608)	(15,506)
Selling, general and administrative expenses	(9,635)	(10,176)
Other operating expenses	(963)	(5,414)
Total operating expenses	(27,206)	(31,096)
Operating income (loss)	(25,877)	(29,778)
Financial income	2,465	2,511
Financial expenses	(2,940)	(3,152)
Financial income (loss)	(474)	(640)
Income tax	(6)	(2)
Net loss for the period	€ (26,357)	€ (30,420)
Basic loss per share (in euro per share)	€ (0.76)	€ (0.88)
Diluted loss per share (in euro per share)	€ (0.76)	€ (0.88)

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED COMPREHENSIVE LOSS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of comprehensive income [abstract]
Net loss for the period	€ (26,357)	€ (30,420)
Actuarial gains and losses on retirement benefit obligations (IAS 19)	106	0
Tax impact	0	0
Other comprehensive loss that will not be reclassified subsequently to income or loss	106	0
Currency translation adjustment	(71)	(42)
Tax impact	0	0
Other comprehensive income that may be reclassified subsequently to income or loss	(71)	(42)
Total comprehensive loss	€ (26,321)	€ (30,462)

- Definition

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

+ References + Details

- Definition

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2023-01-01
-Name IFRS
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-Paragraph 113
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-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_113_b&doctype=Standard
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URIDate 2021-03-24

+ Details

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
Number of shares outstanding at beginning of period (in shares) at Dec. 31, 2020		34,432,122
Equity at beginning of period at Dec. 31, 2020	€ 70,468	€ 1,033	€ 255,735	€ 555	€ (196)	€ (153,069)	€ (33,590)
Net loss for the period	(30,420)						(30,420)
Currency translation adjustments	(42)			(42)
Actuarial gains and losses (IAS 19)	0
Total comprehensive loss	(30,462)			(42)			(30,420)
Allocation of prior period loss	0					(33,590)	33,590
Free Shares vested/Capital increase (in shares)		393,750
Free Shares vested/Capital increase	0	€ 12	(12)
Subscription of warrants	43		43
Share based payment	1,398					1,398
Treasury shares	(16)				(16)
Other movements	0		16			(16)
Number of shares outstanding at end of period (in shares) at Jun. 30, 2021		34,825,872
Equity at end of period at Jun. 30, 2021	41,431	€ 1,045	255,782	513	(212)	(185,276)	(30,420)
Number of shares outstanding at beginning of period (in shares) at Dec. 31, 2021		34,825,872
Equity at beginning of period at Dec. 31, 2021	26,790	€ 1,045	255,767	643	(202)	(183,459)	(47,003)
Net loss for the period	(26,357)						(26,357)
Currency translation adjustments	(71)			(71)
Actuarial gains and losses (IAS 19)	106			106
Total comprehensive loss	(26,321)			36			(26,357)
Allocation of prior period loss	0					(47,003)	47,003
Free Shares vested/Capital increase (in shares)		50,000
Free Shares vested/Capital increase	0	€ 2				(2)
Subscription of warrants	0		(7)			7
Share based payment	1,360					1,360
Treasury shares	(37)				€ (37)
Other movements	0
Number of shares outstanding at end of period (in shares) at Jun. 30, 2022		34,875,872			25,706
Equity at end of period at Jun. 30, 2022	€ 1,792	€ 1,046	€ 255,760	€ 678	€ (239)	€ (229,096)	€ (26,357)

INTERIM CONDENSED STATEMENTS OF CONSOLIDATED CASH FLOWS - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows used in operating activities
Net loss for the period	€ (26,357)	€ (30,420)
Elimination of other non-cash, non-operating income and expenses
Depreciation and amortization	746	801
Provisions	113	432
Expenses related to share-based payments	1,360	1,398
Cost of net debt	1,028	1,066
Impact of deferred income related to financial liabilities discounting effect	1,668	2,046
Other charges with no impact on cash	4	4
Cash flows from (used in) operations, before tax and changes in working capital	(21,437)	(24,673)
(Increase) / Decrease in trade receivables	(238)	62
(Increase) / Decrease in Research tax credit receivable	215	0
(Increase) / Decrease in other receivables	(671)	(7,504)
Increase (Decrease) in trade and other payables	2,750	2,053
Increase / (Decrease) in other current liabilities	1,861	(1,442)
Increase in deferred revenues and contract liabilities	0	16,434
Changes in operating working capital	3,918	9,602
Net cash flows from (used in) operating activities	(17,518)	(15,071)
Cash flows from (used in) investing activities
Acquisitions of intangible assets	0	(4)
Acquisitions of property, plant and equipment	(79)	(45)
(Increase) / Decrease in non-current financial assets	133	0
Net cash flows from (used in) investing activities	53	(50)
Cash flows from (used in) financing activities
Warrants subscription	0	43
Transaction costs	0	(349)
Increase in loans and conditional advances	0	0
Loans repayments	(2,583)	(250)
Payment of lease liabilities	(442)	(644)
Interest paid	(359)	(350)
Charges of lease debt interest	(122)	(152)
Net cash flows from (used in) financing activities	(3,506)	(1,703)
Effect of exchange rates changes on cash	71	8
Net increase (decrease) in cash and cash equivalents	(20,900)	(16,814)
Net cash and cash equivalents at beginning of period	83,921	119,151
Net cash and cash equivalents at end of period	€ 63,021	€ 102,336

Company information	6 Months Ended
Company information	Jun. 30, 2022
Disclosure Of Information Related To The Company [Abstract]
Company information	COMPANY INFORMATION Nanobiotix, a société anonyme, incorporated in 2003, 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, physics-based therapeutic approaches to revolutionize treatment outcomes for millions of patients; supported by people committed to making a difference for humanity. The Company is leveraging its proprietary nanoparticle platform, including its lead product candidate, radiotherapy-activated NBTXR3, to develop a pipeline of therapeutic options designed to enhance local and systemic control of solid tumors with an initial focus on the treatment of head and neck cancers. In tandem with the Company's priority registrational program for NBTXR3 as a single agent activated by radiotherapy for the treatment of head and neck cancer, led by ongoing pivotal phase 3 study NANORAY-312, Nanobiotix is also prioritizing the development of NBTXR3 in combination with immune checkpoint inhibitors (ICIs) to: (i) overcome resistance to ICIs; (ii) provide better local and systemic disease control; and (iii) to meaningfully improve survival outcomes. Through these two Company-led programs, Nanobiotix aims to address the global unmet needs of elderly and frail patients with locally advanced head and neck cancer who are ineligible for platinum-based chemotherapy--the current standard of care--along with adult patients with recurrent or metastatic head and neck cancers that are resistant to immune checkpoint inhibitors. Parallel to Company-led development, Nanobiotix is working with world class collaborators to expand the evaluation of NBTXR3 across solid tumor indications and treatment combinations. To date, positive safety and feasibility data for NBTXR3 have been reported in head and neck cancer, liver cancer, rectal cancer, prostate cancer, and soft tissue sarcoma. Additionally, clinical evaluations are currently ongoing in pancreatic, esophageal and lung cancers. Moreover, NBTXR3 has been shown to be feasible and well tolerated as a single agent activated by radiotherapy, in combination with concurrent chemoradiation, in combination with immune checkpoint inhibitors, and in combination with cetuximab across multiple indications. Consistent with the Company's strategic priorities, Nanobiotix expects to build a comprehensive treatment franchise across head and neck cancer indications where radiotherapy is a part of the treatment protocol. The Company believes this model can be replicated across any solid tumor indication that can be injected with NBTXR3. The Company is listed on the Euronext regulated market in Paris (under the ticker symbol “NANO”; Code ISIN: FR0011341205, Bloomberg code: NANO:FP) and on the Nasdaq Global Select Market (under the ticker symbol “NBTX”).

General information, statement of compliance and basis of presentation

6 Months Ended

Jun. 30, 2022

General Information, Statement of Compliance and Basis of Presentation [Abstract]

General information, statement of compliance and basis of presentation

General principles

The interim condensed consolidated financial statements as of June 30, 2022 and for the six-month period ended June 30, 2022 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 on September 28, 2022.

All amounts in the 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 interim condensed consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) 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 summarized interim consolidated financial statements of the Company have been prepared in compliance with IAS 34 – “Interim Financial Reporting”. As they are 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, 2021 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 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 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 interim condensed consolidated financial statements have been prepared in accordance with IFRS, International Accounting Standards (“IAS”) as issued by the International Accounting Standards Board (“IASB”) as well as interpretations issued by the IFRS Interpretations Committee (“IFRS-IC”) and the Standard Interpretations Committee (the “SIC”), which application is mandatory as of June 30, 2022. The interim condensed consolidated financial statements are also compliant with IFRS as adopted by the European Union at the date of preparation of these financial statements.

The accounting principles used to prepare the interim condensed consolidated financial statements for the six-month period ended June 30, 2022 are identical to those used for the year ended December 31, 2021 except for the standards listed below that required adoption in 2022.

Application of New or Amended Standards and Interpretations

The Company adopted the following standards, amendments and interpretations whose application was mandatory for periods beginning on or after January 1, 2022:


Amendments to IFRS 3			Conceptual framework
Amendments to IAS 37			Onerous contracts
Amendments to IAS 16			Proceeds before intended use

The application of these standards and these amendments had no impact on the Company’s interim condensed consolidated financial statements.

The following pronouncements and related amendments are applicable for the accounting periods beginning after January 1, 2023 or later, as specified below. We are currently evaluating if the adoption of these pronouncements and amendments will have a material impact on our results of operations, financial position, or cash flows:

•Amendments to IAS 1 – Classification of Liabilities as Current or Non-current (issued in July 2020 and Effective for the accounting periods as of January 1, 2023)

•Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023)

•Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (issued in March 2021 and Effective for the accounting periods as of January 1, 2023)

•Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021 and Effective for the accounting periods as of January 1, 2023)

Consolidated principles and methods	6 Months Ended
Consolidated principles and methods	Jun. 30, 2022
Significant Accounting Policies [Abstract]
Consolidated principles and methods	Consolidated principles and methods 3.1 BASIS OF CONSOLIDATION Consolidated entities As of June 30, 2022, the consolidation scope is identical to that at December 31, 2021 as Nanobiotix S.A. has five 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, and •Curadigm Corp., created on January 7, 2020 and located in the USA. Accordingly, the interim condensed consolidated financial statements as of June 30, 2022 include the operations of each of these subsidiaries, to the extent applicable, from the date of their incorporation. Foreign currency transactions The unaudited 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 interim condensed consolidated financial statements to convert the Group transactions denominated in US dollars were a closing of $1.0387 as of June 30, 2022 and an average of $1.0940 for the six-month period ended June 30, 2022 compared with $1.1884 and $1.2057 respectively, as of and for the six-month period ended June 30, 2021 (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 going concern, share-based payments, deferred tax assets, clinical trials accruals and the fair value of financial instruments. Going Concern The Executive Board determined it is appropriate to prepare half-year financial statements applying a going concern basis, based on the following assumptions: •EIB debt Renegotiation: the Company has reached an agreement in principle with the European Investment Bank to restructure its existing loan agreement for extending the maturity dates of its debt obligations, including principal and interest, in consideration of some conditions. Execution of the definitive amendments to the agreement by the Company and EIB is subject to finalization of the necessary documents and agreements, which is expected in the coming weeks. While the overall expense associated with the debt will increase and details reported upon completion of the restructuring, overall debt service obligations will decrease within the 12-month period. •Equity Line (PACEO) implementation: this line of financing will provide financial optionality and financing flexibility within the next twelve months, if needed. In accordance with the terms of this agreement, Kepler Cheuvreux committed to underwrite up to 5,200,000 shares over a maximum timeframe of 24 months starting from May 2022, provided the contractual conditions are met. Provided the contractual conditions are met, this access to capital would extend the Company’s operating runway by approximately one quarter. The Company controls if and when to access capital. •Operating Expense Reduction: the Company continues efforts to reduce operating expenses and to focus on its priority programs by enhancing operational efficiencies and optimizing capital allocation for continued investment in priority development pathways. Subsequently, the Company believes it has sufficient resources to continue operating for at least twelve months following the half-year consolidated financial statements’ publication. 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., 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. Deferred tax assets are also recognized for unused 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 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, 2022 and December 31, 2021.) Revenue recognition In order to determine the amount and timing of revenue under the contracts with LianBio, the Company is required to use significant judgments, mainly with respect to identifying performance obligations of the Company and determining the timing of satisfaction of services provided to LianBio (see Note 15 Revenue and other income below for additional detail regarding the revenue recognition related to the new agreement with LianBio). Initial Measurement at Fair value of financial instruments The initial fair value measurement of the loan granted by European Investment Bank (‘‘EIB’’) requires the Company to assess the amount of additional interest (‘‘royalties’’, as defined by the royalty agreement with EIB) that will be due according to the loan agreement. The royalties will be determined and calculated based on the number of tranches that have been withdrawn and will be indexed to the Company’s consolidated annual sales turnover generated during a period of six years (“the royalty period”) commencing on January 1, 2021. For purposes of measuring the initial fair value of the EIB loan, the Company forecasts the sales that it expects to generate 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. Subsequently, the EIB loan is measured at amortized cost using the initial effective interest rate at each closing date. The estimation of the royalty amount was reviewed as of June 30, 2022, taking into account the Company’s last development schedule (See Note 4 Significant transactions and Note 12 Financial liabilities for details about this loan and the accounting treatment applied).

Significant arrangements	6 Months Ended
Significant arrangements	Jun. 30, 2022
Disclosure of transactions between related parties [abstract]
Significant arrangements	Significant arrangements The ongoing significant contracts as of June 30, 2022 are the same as the ones disclosed in the Consolidated Financial Statements as of December 31, 2021 of the Company. 4.1 PHARMAENGINE In August 2012, the Company entered into a license and collaboration agreement with PharmaEngine, which provided for the development and commercialization of NBTXR3 by PharmaEngine throughout the covered Asia-Pacific countries. In March 2021, the Company and PharmaEngine mutually agreed to terminate the License and Collaboration agreement set-up in August 2012. As of June 30, 2021, the Company had paid a total of $6.5 million to PharmaEngine in accordance with the termination agreement signed between the parties. During the six months ended June 30 2022, PharmaEngine became eligible for an additional $1 million payment following receipt and validation of certain clinical study reports. As these reports were received and pending validation as of June 30, 2022, the outflow of resources to settle the obligation can be reliably estimated and the $1 million has been accrued as a provision and has been recorded as Other operating income and expenses (see Note 16.5) and Other payables (see Note 13.2 and Note 23). PharmaEngine is entitled to receive an additional payment of $5 million upon the second regulatory approval of NBTXR3 in any jurisdiction of the world for any indication. The Company has also agreed to pay royalties to PharmaEngine at low single-digit royalty rates with respect to sales of NBTXR3 in the Asia-Pacific region for a 10-year period beginning at the date of the first sales in the region. As of June 30, 2022, these future payments were not accrued because the triggering events have not occurred. 4.2 LIANBIO In May 2021, Nanobiotix announced a partnership with LianBio a biotechnology company dedicated to bringing paradigm-shifting medicines to patients in China and major Asian markets, to develop and commercialize NBTXR3 into Greater China (mainland China, Hong Kong, Taiwan, and Macau), South Korea, Singapore and Thailand. LianBio will collaborate in the development of NBTXR3 in Asia Pacific, with the aim to contribute to patient enrollment in up to five future global registrational studies across several tumor types and therapeutic combinations. LianBio will also support the expansion of the global Phase 3 registrational study in head and neck cancer into Greater China, while supporting longer term strategic alignment across multiple tumor indications and therapeutic combinations. In May 2022, the Company concluded with LianBio a clinical supply agreement consisting of the manufacturing and supply to LianBio the products for the clinical development of the Licensed Products in the global HNSCC pivotal Phase 3 trial. LianBio shall exclusively purchase from the Company all its requirements of Licensed Products for the purpose of the development of Licensed Products. Furthermore, LianBio will have to order and purchase NBTXR3 product from the Company according to the quantities as set forth in the binding forecasts. 4.3 FINANCING AGREEMENT WITH THE EUROPEAN INVESTMENT BANK (“EIB”) The non-dilutive finance contract established with the EIB in July 2018 consisted of an initial tranche of €16.0 million drawn in October 2018 and repayable in a single installment at maturity in 2023 and a second tranche of €14.0 million granted in March 2019 and repayable in semi-annual installments of principal and interest after a two-year grace period. In connection with this financing agreement, the Company also entered into a royalty agreement with EIB pursuant to which the Company is required, during a six-year royalty calculation period commencing on January 1, 2021, to pay royalties to EIB (on each June 30 with respect to the preceding year within the calculation period, beginning as of June 30, 2022 based on the 2021 revenue). The amount of royalties payable is calculable based on low single digit royalty rates, which vary according to the number of tranches that have been drawn, and indexed on the Company’s annual sales turnover. (See Note 12 Financial liabilities) 4.4 COLLABORATION AGREEMENT WITH MD ANDERSON In January 2019, the Company and the University of Texas MD Anderson Cancer Center announced a large-scale research collaboration. The collaboration will support multiple Phase I/II clinical trials involving around 340 patients with NBTXR3 for use in treating several cancer types, including head and neck, pancreatic, thoracic, lung, gastrointestinal and genitourinary cancers. As part of the funding for this collaboration, Nanobiotix is committed to pay approximately $11 million for those clinical trials during the collaboration. An additional milestone payment will also be paid upon grant of the first regulatory approval by the Food and Drug Administration in the United States (See Note 21 Commitments). During the six months ended June 30 2022 June 30, 2022, the Company recognized prepaid expenses for €0.5 million. Expenses will be recorded during the course of the collaboration in the statement of consolidated operations based on the patients enrolled during the relevant period (See Note 8.2 Other Current Assets). 4.5 EQUITY LINE The Chairman of the Executive Board, acting under the authority of the Executive Board of Directors held on May 18, 2022, and in accordance with the 21st resolution from the Annual Shareholders’ Meeting of April 28, 2021, has decided to set up an equity financing agreement. In accordance with the terms of said agreement executed on May 18, 2022, Kepler Cheuvreux, acting as the sole underwriter of this facility, committed to underwrite up to 5,200,000 shares, over a maximum timeframe of 24 months. Should Nanobiotix choose to use this facility, the shares will be issued based on the lower of the two daily volume weighted average market price for the two trading days prior to each issue, minus a maximum discount of 5.0% (See Note 10.4 Equity Line Agreement and Note 21 Commitments). 4.6 LIQUIDITY AGREEMENT Consistent with customary practices in the French securities market, the Company entered in 2012 into a liquidity agreement with Gilbert Dupont, an investment company in France, which agreement allows Gilbert Dupont to carry out market purchases and sales of Nanobiotix shares on the regulated market of Euronext in Paris, in accordance with the authorizations granted by the Company’s shareholders meeting and in compliance with the French and EU regulations, in order to provide liquidity for the trading market. The liquidity agreement was amended on November 30, 2018. During the six months ended June 30, 2021 and the six months ended June 30, 2022, the Company did not contribute any cash or additional ordinary shares to the liquidity account. The cash and the value of the ordinary shares held in the liquidity account are classified in other non-current financial assets in the statement of consolidated financial position of the Company. The liquidity agreement has an automatically renewable term of one year and can be terminated at anytime by either party (See Note 10.2 Treasury Shares).

Intangible assets

6 Months Ended

Jun. 30, 2022

Intangible assets other than goodwill [abstract]

Intangible assets

The change in intangible assets breaks down as follows:


(in thousands of euros)	As of December 31, 2021	Increases	Decreases	Transfer	As of June 30, 2022
Patents	65	—	—	—	65
Software	657	—	—	—	657
Intangible assets in progress	—	—	—	—	—
Gross book value of intangible assets	722		—	—	722
Patents	(65)	—	—	—	(65)
Software	(652)	(3)	—	—	(656)
Accumulated depreciation of intangible assets (1)	(718)	(3)	—	—	(721)
Net book value of intangible assets	4	(3)	—	—	1

(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.

Property, plant and equipment

6 Months Ended

Jun. 30, 2022

Property, plant and equipment [abstract]

Property, plant and equipment

The change in property, plant and equipment is as follows:


(in thousands of euros)	As of December 31, 2021	Increases	Decreases	Other movements & transfer.	Currency translation	As of June 30, 2022
Fixtures, fittings and installations	3,318	—	—	—	—	3,318
Right of use – Buildings	8,393	2	(158)	—	—	8,238
Technical equipment	2,135	29	—	—	—	2,164
Office and IT equipment	1,010	32	(2)	—	6	1,046
Transport equipment	33	—	—	—	3	37
Right of use – Transport equipment	28	—	—	—	—	28
Tangible assets in progress	98	19	—	—	—	117
Advances and deposits on assets	—	—	—	—	—	—
Gross book value of tangible assets	15,017	81	(160)	—	9	14,947
Fixtures, fittings and installations	(1,641)	(160)	—	—	—	(1,801)
Right of use – Buildings	(2,610)	(454)	43	—	—	(3,020)
Technical equipment	(1,644)	(88)	—	—	—	(1,731)
Office and IT equipment	(875)	(42)	2	—	(4)	(918)
Transport equipment	(33)	—	—	—	(3)	(37)
Right of use – Transport equipment	(29)	—	—	—	—	(28)
Accumulated depreciation of tangible assets(1)	(6,831)	(743)	46	—	(7)	(7,535)
Net book value of tangible assets	8,186	(662)	(114)	—	2	7,412

(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.

Decrease of 0.2 million euros is linked to an early lease contract termination in 2022 that was supposed to end in 2028.

Non-current financial assets

6 Months Ended

Jun. 30, 2022

Disclosure of financial assets [abstract]

Non-current financial assets

The change in non-current financial assets breaks down as follows:


(in thousands of euros)	Liquidity contract - Cash account(1)	Other long- term investments pledged as collateral	Security deposits paid	Total
Net book value as of December 31, 2020	105	—	401	505
Additions	—	—	9	9
Decreases	(6)	—	—	(6)
Transfer	—	—	8	8
Currency translation adjustments	—	—	3	3
Net book value as of Net book value as of December 31, 2021	98	—	421	519
Additions	—	—	—	—
Decreases	(37)	—	(133)	(170)
Transfer	—	—	—	—
Currency translation adjustments	—	—	3	3
Net book value as of June 30, 2022	61	—	292	352

(1)See Note 10.2 Treasury shares

The decrease of the liquidity contract – cash account corresponds to the balance of treasury shares transactions whose counterpart is recorded as capital on the "treasury shares" line in the statement of changes in shareholders’ equity.

For the six months ended June 30, 2022, €133 thousand decrease of the security deposits paid corresponds to a €110 thousand reimbursement received by Nanobiotix S.A. relating to a rent deposit overpayment and to a €22 thousand rent deposit refund to Nanobiotix Corp.

Trade receivables and other current assets

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Trade receivables and other current assets

8.1 TRADE RECEIVABLES

As of June 30, 2022, trade receivables mainly relate to invoices issued to LianBio in connection with the clinical supply agreement signed with Nanobiotix S.A. in May 2022 (Please see Note 4.2 LianBio for more details).


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Trade receivables	238	—
Trade receivables	238	—

8.2 OTHER CURRENT ASSETS

Other current assets break down as follows:


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Research tax credit receivable	3,328	2,490
VAT receivable	1,183	1,058
Prepaid expenses	1,425	2,213
Other receivables	3,665	3,378
Other current assets	9,601	9,139

As of June 30, 2022, €1.4 million prepaid expenses mainly relate to research agreements with MD Anderson for €0.5 million as compared to €1.0 million as of December 31, 2021 (see Note 4.4 Collaboration agreement with MD Anderson), €0.2 million related to invoices received for third party services beyond the closing period and €0.1 million related to purchases of clinical product not yet consumed as of closing date.

Other prepaid expenses are mainly related to IT, insurance and other invoices related to annual administrative contracts.

Other receivables are mainly comprised of advances paid to suppliers amounting of €3.0 million as of June 30, 2022, stable compared December 31, 2021. This amount is mainly related to advance payments to ICON for €1.8 million, and Imaging EndPoints for €0.6 million in connection with the execution of the 312 study.

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, 2021			2,490
2022 research tax credit – Nanobiotix S.A. (1)			943
2022 research tax credit – Curadigm S.A. (1)			110
Refund of 2021 research tax credit			(215)
Receivable as of June 30, 2022			3,328

(1) See Note 15 Revenue and other income.

Cash and cash equivalents

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Cash and cash equivalents

Cash and cash equivalent break down as follows:


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Cash and cash equivalents	63,021	83,921
Cash and cash equivalents	63,021	83,921

Share Capital

6 Months Ended

Jun. 30, 2022

Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]

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, 2021		1,045	255,767	34,825,872
March 11, 2022	Capital increase AGA 2019 - HERMANT	2	—	50,000
March 31, 2022	Prior period adjustment	—	2	—
June 22, 2022	AGA 2022	—	(9)	—
June 30, 2022		1,046	255,760	34,875,872

As of June 30, 2022, the share capital was €1,046 thousand divided into 34,875,872 fully paid up ordinary shares, each with a par value of €0.03.

10.2 TREASURY SHARES

On June 30, 2022, the Company held 25,706 treasury shares under a liquidity contract entered into on October 23, 2012 with Gilbert Dupont and amended on November 30, 2018. These shares were deducted from IFRS equity in the amount of €239 thousand as of June 30, 2022.

10.3 FOUNDER’S WARRANTS, WARRANTS, STOCK OPTIONS AND FREE SHARES

As of June 30, 2022, 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 (actions attribuées gratuitement or AGA).

Stock options

At a meeting on June 22, 2022, the Executive Board, acting pursuant to delegations granted by the Company’s shareholders’ meeting held on November 30, 2020, granted to certain employees of the Group 170,400 performance 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 €4.16 (share premium included). Such stock options are governed by the 2020 stock option plan, adopted by the Executive Board on February 9, 2021, and approved by the Company’s annual shareholders’ meeting held on April 28, 2021 (the “2020 Stock Option Plan”).

The performance stock options may be exercised under the following conditions:

▪10% of the stock options may be exercised when the market price of the Company’s shares on the regulated market of Euronext in Paris reaches €24.00,

▪an additional 10% of the stock options may be exercised when the market price of the Company's shares on the regulated market of Euronext in Paris reaches €30.00,

▪an additional 40% of the stock options may be exercised when the market price of the Company’s shares on the regulated market of Euronext in Paris reaches €40.00,

▪an additional 40% of the stock options may be exercised when the market price of the Company's shares on the regulated market of Euronext in Paris reaches €60.00, and

▪at the latest within 10 years of 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.

It being specified that (i) among such performance stock options that may be exercised, and subject to, for each increment, a continued service condition, their holders may only exercise (x) up to 10% of such performance stock options as from June 22, 2023, (y) an additional 30% of such performance stock options as from June 22, 2024, and (z) the balance, i.e., 60% of such performance stock options as from June 22, 2025, and (ii) such additional vesting condition shall be automatically waived in the event of a change of control.

The number of ordinary and performance stock options that may be exercised under the above exercise schedules would always be rounded down to the nearest whole number.

At a meeting on June 22, 2022, the Executive Board, acting pursuant to delegations granted by the Company’s shareholders’ meeting held on April 28, 2021, granted to certain employees of the Group and members of the Executive Board 410,500 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 €4.16 (share premium included). Such stock options are governed by the 2021 stock option plan, adopted by the Executive Board on June 21, 2021 and approved by the Company’s annual shareholders’ meeting held on June 23, 2022 (the “2021 Stock Option Plan”).

The ordinary stock options are exercisable as follows:

▪up to one-third of the ordinary stock options as from June 22, 2023;

▪ an additional one-third of the ordinary stock options as from June 22, 2024,

▪ the balance, i.e., one-third of the ordinary stock options as from June 22, 2025,

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

At a meeting on June 22, 2022, the Executive Board, acting pursuant to the authorization granted by Company’s shareholders’ meeting on April 20, 2021, granted 300,039 free shares, each with a par value of €0.03 to certain employees of the Group and members of the Executive Board. Such free shares will be subject to a one-year holding period starting at the end of the two-year acquisition period, i.e. starting on June 22, 2024. Such free shares are governed by the 2021 free share plan adopted by the Executive Board on June 21, 2021.

Furthermore, the definitive acquisition of the free shares granted to members of the Executive Board is conditioned upon the cumulative achievement of the performance conditions related to internal clinical development of NBTXR3, collaboration milestones, financial objectives and business development opportunities aligned with the Company’s strategic operating plan. The achievement of these conditions must be acknowledged by the Executive Board, with the prior approval of the Supervisory Board, before a period ending twenty-four months following June 22, 2022.

As of June 30, 2022, 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).

10.4 EQUITY LINE AGREEMENT WITH KEPLER CHEUVREUX – PACEO LINE

The Company entered into an equity line agreement with Kepler Cheuvreux in May 2022.

In accordance with the terms of the agreements, Kepler Cheuvreux, acting as underwriter of the equity line program, committed to underwrite up to 5,200,000 shares over a maximum timeframe of 24 months starting from May 2022, provided contractual conditions are met. The aggregate fixed issue price of the equity warrants (or BSA) is €500.

The equity warrants will be exercised by Kepler Cheuvreux and new shares will be issued by the Issuer, pursuant to the delegation of authority granted by Combined Shareholders’ Meeting of the Company dated 28 April 2021, under the terms of the 21st resolution. The exercise of the BSA will be based on the lower of the two daily volume-weighted average share prices for the two trading days preceding each issuance, less a maximum discount of 5.0%. According to the agreement, the minimum exercise price may be modified (up or down) at the discretion of the Company.

The Company controls if and when to access capital, while retaining the right to suspend the implementation of the equity line or terminate this agreement at any time, free of charge.

Number of warrants (BSAs) issued as of May 18, 2022

Number of warrants (BSAs) exercised

Number of shares issued

Number of warrants (BSAs) outstanding

Maximum number of shares to be issued

For the six months ended June 30, 2022

As of June 30, 2022

Total

5,200,000

—

5,200,000

The equity warrants “BSA” correspond to a "call option" by which the Company has a drawing right on the shares to be issued for an exercise price as defined above. This call option meets the definition of a derivative according to IFRS 9, namely:

a.Its value varies according to the market price of the ordinary shares (the underlying)

b.the initial net investment is almost zero (lump sum price of €500 for all warrants issued under the May 2022 Kepler Cheuvreux contract).

c.the settlement takes place at a future date

Moreover, the Company has the ability to allow or to prevent the exercise of these BSA’s at any moment. Consequently, the valuation of the call option is null from an economic point of view and it is not required to recognize a derivative liability.

No BSA has been exercised as at June 30, 2022

Provisions

6 Months Ended

Jun. 30, 2022

Provisions [abstract]

Provisions

Details of provisions


(in thousands of euros)	As of December 31, 2021	Increases	Decreases(1)	Currency translation adjustments	As of June 30, 2022
Lump-sum retirement benefits	318	—	(68)	—	250
Non-current provisions	318	—	(68)	—	250
Provisions for disputes	94	80	—	4	178
Provisions for charges	16	—	(16)	—	—
Current provisions	110	80	(16)	4	178
Total provisions	428	80	(84)	4	428

(1)See Note 16.4 Depreciation, amortization and provision expenses for the nature of these decreases

11.1 CURRENT PROVISIONS

Provisions for disputes comprise employee disputes in progress. The increase during the first half of 2022 of €80 thousand is due to a new employee dispute that occurred during the period.

11.2 NON-CURRENT PROVISIONS

Commitments for retirement benefits


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Provision as of beginning of period	318	414
Cost of services	38	84
Discounting costs	—	1
Expense for the period	38	85
Actuarial gains or losses recognized in other comprehensive income	(106)	(182)
Provision as of the end of period	250	318

The assumptions used to measure lump-sum retirement benefits are as follows:


Measurement date	June 30, 2022	December 31, 2021
Retirement assumptions	Executive: Age 66 Non-Executive: Age 64	Executive: Age 66 Non-Executive: Age 64
Social security contribution rate	42 %	42 %
Discount rate	2.92 %	0.98 %
Mortality tables	Regulatory table INSEE 2015 -2017	Regulatory table INSEE 2015 -2017
Salary increase rate (including inflation)	Executive: 3% Non-Executive: 2.5%	Executive: 3% Non-Executive: 2.5%
Staff turnover	Constant average rate of 5.86%	Constant average rate of 5.86%
Duration	20 years	20 years

The rights granted to Company employees are defined in the collective agreement for the pharmaceutical industry (manufacturing and sales of pharmaceutical products).

The staff turnover rate was determined using a historical average over the 2015-2019 period.

Overall decrease in pension provision balance as at June 30 2022 is mainly explained by a change in actuarial gains and losses driven by a discount rate increase over that period.

Financial liabilities

6 Months Ended

Jun. 30, 2022

Disclosure of financial liabilities [abstract]

Financial liabilities

Details of financial liabilities


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Lease liabilities – Short term	1,103	1,126
Repayable BPI loan advances – Short term	600	800
PGE*	2,326	1,086
EIB loan – Short term	5,075	5,192
Total current financial liabilities	9,104	8,204
Lease liabilities – Long term	4,855	5,393
Repayable BPI loan advances – Long term	2,247	2,259
PGE*	7,738	8,982
EIB loan – Long term	21,161	21,182
Total non-current financial liabilities	36,002	37,816
Total financial liabilities	45,106	46,020

(*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans

Bpifrance and OSEO conditional advances

The Company has 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. In 2018, the Company was informed that the initial reimbursement schedule of the Bpifrance repayable advance was deferred for 18 months.

The other advances are bearing 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 Conditional advance, bank loan and loans from government and public authorities).

EIB loan

In July 2018, the Company obtained a fixed rate loan from the EIB. The loan could reach a maximum amount of €40 million, divided in three (3) tranches. The first tranche, with a nominal value of €16 million, was received in October 2018 and will be repaid in full in 2023. The accumulated fixed-rate interest related to this tranche will be paid at the same time.

The second tranche, with a nominal value of €14 million, was received in March 2019 and will be repaid between 2021 and 2024. The accumulated fixed-rate interest related to this second tranche will be paid twice a year together with the principal due.

The third tranche, which abides by specific conditions (NBTXR3 should obtain the European Commission trademark and reach the main performance criteria for the Phase 3 pivotal trial for head and neck cancer treatment) has not been requested by the Company. The deadline for requesting this third tranche, initially scheduled as of July 26, 2020, was delayed by 12 months to July 31, 2021. As the conditions were not met by July 31, 2021, the Company has not been able to request the last tranche of the EIB loan any longer.

Pursuant to the terms of the EIB loan, the Company is also required, during a six-year royalty calculation period commencing on January 1, 2021, 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. Initially, the Company calculated estimated future royalties based on its forecast of future annual turnover, and this estimated amount of royalties was included in the amortized cost of the loan. When the Company revises its estimation of royalties, the carrying value of the liability is subsequently adjusted based on the revised estimate of future royalties, which is discounted at the original effective interest rate. The related impact on the carrying value of the liability is recorded as financial income or expense, as applicable. Due to the delay caused by COVID-19 in clinical trials and the revision of the related sales development plan, the sales forecasts were updated in 2021, resulting in a change in estimate of the accrued royalties in the 2021 financial statements (see Note 12 Financial liabilities for more details). A 10% increase of the estimated future net sales would result in an immaterial change of the EIB loan valuation recorded as of June 30, 2022.

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).

The €5 million from HSBC (the ‘‘HSBC PGE Loan’’) was received in June 2020. This loan is booked at amortized cost for a minimum of 12 months and allows the Company to delay the reimbursement of this 12 months loan by 1 to 5 years. The Company used this option and the reimbursement date was delayed by 1 year, starting in September 2022. The effective interest rate amounts to 0.31%.

In July 2020, the Company entered into the second €5 million PGE loan with Bpifrance (the ‘‘Bpifrance PGE Loan’’). The Bpifrance PGE loan has a six-year term and is 90% guaranteed by the French State. The Bpifrance PGE loan did not bear any interest for the first 12-month period but, following such 12-month period and for the subsequent 5 years, the loan generates 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 has to be reimbursed in 20 quarterly installments as from October 31, 2021 until July 26, 2026.

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.

12.1 CONDITIONAL ADVANCE, BANK LOAN AND LOANS FROM GOVERNMENT AND PUBLIC

AUTHORITIES

The tables below show the detail of liabilities recognized in the statement of consolidated financial position by type of conditional advances, bank loans, 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, 2021	2,266	493	300	26,374	29,433
Impact of discounting and accretion	9	5	8	4	26
Accumulated fixed interest expense accrual	16	—	—	826	842
Accumulated variable interest expense accrual	—	—	—	1,657	1,657
Repayment	—	(250)	—	(2,625)	(2,875)
As of June 30, 2022	2,291	248	308	26,236	29,084

Bank loans


(in thousands of euros)	HSBC “PGE”	Bpifrance “PGE”	Total
As of December 31, 2021	5,030	5,038	10,068
Impact of discounting and accretion	(2)	(4)	(6)
Accumulated fixed interest accrual	22	56	78
Repayment	(20)	(56)	(77)
As of June 30, 2022	5,030	5,034	10,064

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, 2022:


(in thousands of euros)			Lease liabilities
As of December 31, 2021			6,519
New lease contracts			2
Impact of discounting of the new lease contracts			—
Fixed interest expense			122
Repayment of lease			(563)
Termination of rental contract			(122)
As of June 30, 2022			5,958

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, 2022
(in thousands of euros)	Less than 1 year	Between 1 and 3 years	Between 3 and 5 years	More than 5 years	Total
Bpifrance	300	500	1,608	—	2,408
Interest-free Bpifrance loan	250	—	—	—	250
Curadigm interest-free Bpifrance advance	50	200	100	—	350
HSBC “PGE” (1)	1,281	2,570	1,266	—	5,177
Bpifrance “PGE” (1)	1,045	2,634	1,589	—	5,267
EIB fixed rate loan	5,075	26,253	—	—	31,328
Lease liabilities	1,103	2,207	2,198	1,128	6,636
Total	9,104	34,363	6,760	1,128	51,356

(1) The Company plans 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), for the reasons mentioned in the paragraph below.

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 do not include the discounting impact, but only reflect the committed amounts under those contracts as of June 30, 2022.

The outstanding balance of the EIB loan included in the table above was €31.3 million as of June 30, 2022, including €6.0 million of total fixed rate due interests to be paid over the term of the loan, out of which €4.0 million was accrued as of June 30, 2022.

The balances disclosed above do not include €3.4 million of estimated variable rate interest, based on the consolidated forecasted sales expected to be generated by the Company during the six-year period beginning January 1, 2021, which is stable compared to estimation provided on December 31, 2021 (see Notes 3.2 Use of judgement, estimates and assumptions, 4.3 Financing agreement with the EIB and 12.1 Conditional advance, bank loan and loans from government and public authorities).

Trade payables and other current liabilities

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Trade payables and other current liabilities

13.1 TRADE AND OTHER PAYABLES


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Accrued expenses - clinical trials	3,724	1,486
Other trade payables	5,520	4,996
Total trade and other payables	9,244	6,482

Trade payables are not discounted, as none of the amounts has a maturity date above one year.

The €2.2 million increase of accrued expenses in clinical studies is mainly related to start of 312 study with first patients recruited (+€ 2.1 million) and 1100 study (+€0.2 million). The €0.5 million increase of other trade payables is mainly driven by accruals of other functional departments (+€1.0 million) over the period, slightly offset by trade payables decrease (-€0.4 million).

13.2 OTHER CURRENT LIABILITIES


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Tax liabilities	341	258
Payroll tax and other payroll liabilities	5,782	4,820
Other payables	1,247	453
Other current liabilities	7,370	5,531

Payroll tax and other payroll liabilities consist primarily of payroll taxes and social charges, namely the employer withholdings relating to free shares, accrued bonuses, vacation day accruals and related social charges. Payroll tax and social charges have increased by €1 million during first half of 2022, of which Nanobiotix S.A. accounts for €0.7 million (of which €0.5 million increase relates to accrued bonuses and €0.2 million increase relates to paid vacation accruals) and Nanobiotix Corp. for €0.2 million.

As of June 30, 2022, Other payables mainly consists of an additional $1 million accrued expenses, due to PharmaEngine, in connection with the termination agreement signed in March 2021 (See Note 4.1 PharmaEngine).

13.3 DEFERRED REVENUES AND CONTRACT LIABILITIES


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Deferred revenues and contract liabilities	16,684	16,518
Deferred revenues and contract liabilities	16,684	16,518

Deferred revenues and contract liabilities as of June 30, 2022, mainly consists of contract liabilities related to the LianBio upfront payment of €16.5 million, accounted for in accordance with IFRS 15 (See Note 15 Revenues and other income); this amount has not changed since December 31, 2021.

Financial instruments included in the statement of financial position and impact on income

6 Months Ended

Jun. 30, 2022

Disclosure of detailed information about financial instruments [abstract]

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, 2022
(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)
Financial assets
Non-current financial assets	352	60	292	352
Trade receivables	238	—	238	238
Cash and cash equivalents	63,021	—	63,021	63,021
Total assets	63,610	60	63,550	63,610
Financial liabilities
Non-current financial liabilities	36,002	—	36,002	36,002
Current financial liabilities	9,104	—	9,104	9,104
Trade payables and other payables	9,244	—	9,244	9,244
Total liabilities	53,349	—	54,349	54,349

(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 risk, interest rate and fair value.

Liquidity risk

Given the amount of cash and cash equivalents held by the Company as of June 30, 2022 (see Note 9 Cash and cash equivalents), the Company believes that it can manage the short-term liquidity risk, using proceeds from share issuance under the Equity Line and through anticipated deferment of the Loan from European Investment Bank which is subject to an agreement in principle and is expected to be formalized in the coming weeks (See Note 3.2 Use of Judgement estimates and assumptions for further details regarding going concern).

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 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 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 quality of the relevant financial institutions.

Customer credit risk is limited, due in part to low trade receivables as of June 30, 2022 and, on the other hand, the high credit rating of the public authority for other receivables.

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.

Fair value

The fair value of financial instruments traded on an active market is based on the market price on the reporting date. The market prices used for the financial assets held by the Company are the bid prices in the market at the measurement date.

The carrying value of receivables and current liabilities is assumed to approximate their fair value.

Revenue and other income

6 Months Ended

Jun. 30, 2022

Revenue [abstract]

Revenue and other income

The revenue recognition accounting principles used to prepare the interim condensed consolidated financial statements for the six-month period ended June 30, 2022 are identical to those used for the year ended December 31, 2021.

Application of IFRS 15 to the license and collaboration agreement and clinical supply agreement with LianBio

The application of IFRS 15 to the license and collaboration agreement entered into in 2021 between the Company and LianBio is presented in section 4.1.6.15 of the Company's universal reference document filed to the Autorité des marchés financiers ("AMF") on April 08, 2022, and in the Note 15 of the Consolidated financial statements for the year ended December 31, 2021 included in the Form 20-F, as amended, filed to the Securities and Exchange Commission ("SEC) the same day.

In addition, in accordance with the Clinical Supply agreement, the Company will be responsible, for labelling and packaging such Products to be delivered to LianBio in accordance with the Territory Labelling and Packaging Requirements and in compliance with the applicable formulation(s) and dosage form(s) as specified by LianBio in each Purchase Order.

The arrangement falls within the scope of IFRS 15 given the products used develop the licensed products are outputs of the Company’s ordinary activities.

Grants and Subsidies

Since its creation, the Company has received, because of its innovative approach to nanomedicine, certain grants and subsidies from the French State or French public authorities. These grants and subsidies are intended to finance its general or specified activities. Grants are recognized as income as the related expenses are incurred, provided there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received.

Research tax credit

The research tax credit ("CIR") is granted to companies by the French government to encourage them to conduct technical and scientific research. Companies that can prove that they have incurred expenses that meet the required criteria (research expenses located in France or, since January 1, 2005, in the European Community or in another country that is a party to the Agreement on the European Economic Area and that has entered into a tax treaty with France containing an administrative assistance clause) are entitled to a tax credit which, in principle, can be offset against the corporate income tax due for the fiscal year in which the expenses were incurred and for the three following years. Any unused portion of the tax credit is then reimbursed by the Treasury. In the particular case where the Company qualifies as a small and medium-sized enterprise (SME), the Company may request immediate reimbursement of the balance of the tax credit without application of the three-year period.

The Company has benefited from the research tax credit since its creation. This financing is recorded under "Other income" in the year in which the corresponding expenses were incurred. The portion of the financing related to capitalized expenses is deducted in the balance sheet from the capitalized expenses and in the income statement from the amortization charges of these expenses.

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, 2022 and 2021:


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Services	—	5
Other sales	—	5
Total revenue	—	10
Research tax credit	1,053	1,227
Subsidies	111	62
Other Income	165	20
Total other income	1,329	1,309
Total revenue and other income	1,329	1,319

Operating expenses

6 Months Ended

Jun. 30, 2022

Analysis of income and expense [abstract]

Operating expenses

16.1 RESEARCH AND DEVELOPMENT EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Purchases, sub-contracting and other expenses	(10,543)	(9,386)
Payroll costs (including share-based payments)	(5,395)	(5,105)
Depreciation, amortization and provision expenses(1)	(670)	(1,015)
Total research and development expenses	(16,608)	(15,506)

(1)see Note 16.4 Depreciation, amortization and provision expenses

Purchases, sub-contracting and other expenses increased by €1.2 million for the six-month period ended June 30, 2022 as compared to the same period in 2021. This increase reflects the 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 €0.3 million, or by 6% for the six-month period ended June 30, 2022 as compared with the same period in 2021, which is mainly due to the increased R&D headcounts.

16.2 SELLING, GENERAL AND ADMINISTRATIVE EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Purchases, fees and other expenses	(4,251)	(5,152)
Payroll costs (including share-based payments)	(5,244)	(4,848)
Depreciation, amortization and provision expenses (1)	(140)	(176)
Total SG&A expenses	(9,635)	(10,176)

(1)see Note 16.4 Depreciation, amortization and provision expenses

Purchases, fees and other expenses decreased by €0.9 million for the six-month period ended June 30, 2022 as compared to the same period in 2021 and mainly relates to the Company’s focus on enhancing operational efficiencies and optimizing capital allocation for continued investment in priority development pathways.

SG&A payroll costs increased by €0.4 million, or 8%, for the six-month period ended June 30, 2022 as compared to the same period in 2021. This variation reflects the strengthening of the legal and financial teams to support continued company growth and compliance requirements as well as changes in the geographic mix and seniority of the employees.

16.3 PAYROLL COSTS


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Wages and salaries	(6,711)	(5,939)
Payroll taxes	(2,531)	(2,574)
Share-based payments	(1,360)	(1,398)
Retirement benefit obligations	(38)	(42)
Total payroll costs	(10,640)	(9,953)
Average headcount	101	93
End-of-period headcount	103	98

As of June 30, 2022, the Company had 103 employees, including 73 in R&D and 30 in selling, general and administrative expenses, compared to 98 as of June 30, 2021.

In the first half of 2022, salaries and payroll taxes increased by 15%, or by €1.1 million. This is mainly due to the increased headcount in the first half of 2022 as well as changes in the geographic mix and 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 €1.4 million for the period ended June 30, 2022, which is stable compared with June 30, 2021 (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, 2022
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	(14)	—	(14)
Amortization expense of tangible assets	(579)	(153)	(732)
Litigations	3	1	5
Provision for charges	(80)	—	(80)
Reversal of provision for charges	—	12	12
Total depreciation, amortization and provision expenses	(670)	(140)	(810)


	For the six month period ended June 30, 2021
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	(23)	(2)	(25)
Amortization expense of tangible assets	(602)	(174)	(776)
Provision for charges	(390)	—	(390)
Total depreciation, amortization and provision expenses	(1,015)	(176)	(1,191)

16.5 OTHER OPERATING INCOME AND EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Contract termination indemnities (PharmaEngine)	(963)	(5,414)




Total other operating income and expenses	(963)	(5,414)

As of June 30, 2022, the Company has made an expense accrual for an amount of $1.0 million (€0.963 million) related to services provided by PharmaEngine during the period to be paid in accordance with the termination and release agreement signed between the parties (See Note 4.1 PharmaEngine and Note 23 Subsequent events).

Share-based payments

6 Months Ended

Jun. 30, 2022

Disclosure of terms and conditions of share-based payment arrangement [abstract]

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, 2022 and their main characteristics, are detailed below:

Founders’ warrants outstanding as at June 30, 2022


	BSPCE 2012-2	BSPCE 08-2013	BSPCE 09-2014	BSPCE 2015-1	BSPCE 2015-3
Date of the shareholders' meeting	4-May-12	28-Jun-13	18-Jun-14	18-Jun-14	18-Jun-14
Date of grant by the Executive Board	18-dec-12	28-Aug-13	16-Sep-14	10-Feb-15	10-Jun-15
Total number of BSPCEs authorized	500,000	500,000	450,000	450,000	450,000
Total number of BSPCEs granted	100,000	50,000	97,200	71,650	53,050
Total number of shares to which the BSPCE were likely to give right on the date of their grant	100,000	50,000	97,200	71,650	53,050
the number of which that may be subscribed by corporate officers:	—	—	21,000	24,000	—
the number that can be subscribed by Laurent LEVY	—	—	21,000	24,000	—
Number of beneficiaries who are not corporate officers	2	1	30	13	42
Starting date for the exercise of the BSPCE	12/18/12	08/28/13	09/16/15	02/10/2016	06/10/2016
BSPCE expiry date	12/18/22	08/28/23	09/16/24	02/10/2025	06/10/2025
BSPCE exercise price	€6.63	€5.92	€18.68	€18.57	€20.28
Number of shares subscribed as of June 30, 2022	—	—	—	—	—
Total number of BSPCEs lapsed or cancelled as of June 30, 2022	—	—	11,050	3,200	22,700
Total number of BSPCEs outstanding as of June 30, 2022	100,000	50,000	86,150	68,450	30,350
Total number of shares available for subscription as of June 30, 2022	100,000	50,000	86,150	68,450	30,350
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)	100,000	50,000	86,150	68,450	30,350


	BSPCE 2016 Ordinary	BSPCE 2016 Performance	BSPCE 2017 Ordinary	BSPCE “2017”
Date of the shareholders' meeting	25-Jun-15	25-Jun-15	23-Jun-16	23-Jun-16
Date of grant by the Executive Board	2-Feb-16	2-Feb-16	7-Jan-17	7-Jan-17
Total number of BSPCEs authorized	450,000	450,000	450,000	450,000
Total number of BSPCEs granted	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	126,400	129,250	117,650	80,000
the number of which that may be subscribed by corporate officers:	23,500	23,500	26,400	32,000
the number of which that may be subscribed by Laurent LEVY	23,500	23,500	26,400	32,000
Number of beneficiaries who are not corporate officers	43	50	42	3
Starting date for the exercise of the BSPCE	02/02/2017	02/02/2016	01/07/2017	01/07/2017
BSPCE expiry date	02/02/2026	02/02/2026	01/07/2027	01/07/2027
BSPCE exercise price	€14.46	€14.46	€15.93	€15.93
Number of shares subscribed as of June 30, 2022	333	—	—	—
Total number of BSPCEs lapsed or cancelled as of June 30, 2022	25,500	29,050	18,500	—
Total number of BSPCEs outstanding as of June 30, 2022	100,567	100,200	99,150	80,000
Total number of shares available for subscription as of June 30, 2022	100,567	60,106	99,150	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 said BSPCEs are met)	100,567	100,200	99,150	80,000

Warrants outstanding as at June 30, 2022


	BSA 04-12	BSA 2013	BSA 2014	BSA 2015-1	BSA 2015-2 (a)	BSA 2017
Date of the shareholders’ meeting	4-May-12	4-May-12	18-Jun-14	18-Jun-14	18-Jun-14	23-Jun-16
Date of grant by the Executive Board	4-May-12	10-Apr-13	16-Sep-14	10-Feb-15	25-Jun-15	7-Jan-17
Maximum number of BSAs authorized	200,000	200,000	100,000	100,000	100,000	100,000
Total number of BSAs granted	52,500	10,000	14,000	26,000	64,000	18,000
Number of shares to which the BSA were likely to give right on the date of their grant	52,500	10,000	14,000	26,000	64,000	18,000
including the total number of shares that may subscribed by the corporate officers of the Company	22,500	—	8,000	15,000	—	13,280
Relevant officers:
Anne-Marie GRAFFIN				5,000		3,820
Enno SPILLNER				3,000		3,820
Alain HERRERA			4,000	5,000		2,820
Gary PHILLIPS
Christophe DOUAT (observer)	22,500		4,000	2,000		2,820
Number of beneficiaries who are not corporate officers	1	1	1	2	1	1
Starting date for the exercise of the BSA	10/23/2013	04/30/2014	09/16/2014	02/10/2015	06/25/2015	01/07/2017
BSA expiry date (6)	05/04/2022	04/10/2023	09/16/2024	02/10/2025	06/25/2025	01/07/2022
BSA issue price	€0.60	€2.50	€4.87	€4.87	€5.00	€2.26
Exercise price per BSA	€6.00	€6.37	€17.67	€17.67	€19.54	€15.76
Number of shares subscribed as of June 30, 2022	22,500	—	—	—	—	—
Total number of forfeited or cancelled BSAs as of June 30, 2022	30,000	4,000	4,000	5,000	—	18,000
Total number of BSAs outstanding as of June 30, 2022	—	6,000	10,000	21,000	64,000	—
Total number of shares available for subscription as of June 30, 2022 (considering the conditions of exercise of the BSAs)	—	6,000	—	—	—	—
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)	—	6,000	10,000	21,000	64,000	—


	BSA 2018	BSA 2018-1	BSA 2018-2	BSA 2019-1	BSA 2020	BSA 2021 (a)	BSA 2021 (b)
Date of the shareholders’ meeting	14-Jun-17	14-Jun-17	23-May-18	23-May-18	11-Apr-19	30-Nov-20	30-Nov-20
Date of grant by the Executive Board	6-Mar-18	6-Mar-18	27-Jul-18	29-Mar-19	17-Mar-20	20-Apr-21	20-Apr-21
Maximum number of BSAs authorized	116,000	116,000	140,000	140,000	500,000	650,000	650,000
Total number of BSAs granted	18,000	10,000	5,820	18,000	18,000	48,103	30,000
Number of shares to which the BSA were likely to give right on the date of their grant	18,000	10,000	5,820	18,000	18,000	48,103	30,000
including the total number of shares that may subscribed by the corporate officers of the Company	12,700	—	—	12,700	14,024	—	—
Relevant officers:
Anne-Marie GRAFFIN	2,900			2,900	3,843	—
Enno SPILLNER	4,000			4,000	3,829	—
Alain HERRERA	2,900			2,900	3,195	—
Gary PHILLIPS
Christophe DOUAT (observer)	2,900			2,900	3,157	—
Number of beneficiaries who are not corporate officers	1	1	1	1	1	1	1
Starting date for the exercise of the BSA	03/06/2018	03/06/2018	07/27/18	03/29/19	03/17/20	04/20/21	04/20/21
BSA expiry date (6)	03/06/2023	03/06/2023	07/27/28	03/29/29	03/17/30	04/20/31	04/20/31
BSA issue price	€1.62	€1.62	€2.36	€1.15	€0.29	€2.95	€0.68
Exercise price per BSA	€13.55	€13.55	€16.10	€11.66	€6.59	€13.47	€13.64
Number of shares subscribed as of June 30, 2022	—	—	—	—	—	—	—
Total number of forfeited or cancelled BSAs as of June 30, 2022	—	—	—	—	—	33,672	—
Total number of BSAs outstanding as of June 30, 2022	18,000	10,000	5,820	18,000	18,000	14,431	30,000
Total number of shares available for subscription as of June 30, 2022 (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)	18,000	10,000	5,820	18,000	18,000	14,431	30,000

Stock options outstanding as at June 30, 2022


	OSA 2016-1 Performance	OSA 2016-2	OSA 2017 Ordinary	OSA 2018	OSA 2019-1	OSA 2019 LLY
Date of the shareholders’ meeting	25-Jun-15	23-Jun-16	23-Jun-16	14-Jun-17	23-May-18	11-Apr-19
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
Total number of OSAs authorized	450,000	450,000	450,000	526,800	648,000	500,000
Total number of OSAs granted	6,400	4,000	3,500	62,000	37,500	500,000
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
including the number that may be subscribed or purchased by corporate officers:	—	—	—	—	—	500,000
the number that can be subscribed by Laurent LEVY						500,000
the number that can be subscribed by Anne-Juliette HERMANT
the number that can be subscribed by Bart VAN RHIJN
Number of beneficiaries who are not corporate officers	2	1	2	5	12	—
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
OSA expiry date	02/02/2026	11/03/2026	01/07/2027	03/06/2028	03/29/2029	10/24/2029
Exercise price per OSA	€13.05	€14.26	€14.97	€12.87	€11.08	€6.41
Number of shares subscribed as of June 30, 2022	—	—	—	—	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	6,000	—	3,000	10,000	11,750	—
Total number of OSAs outstanding as of June 30, 2022	400	4,000	500	52,000	25,750	500,000
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	120	4,000	500	52,000	25,750	—
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	52,000	25,750	500,000


	OSA 2020	OSA 2021-04 Ordinary	OSA 2021-04 Performance	OSA 2021-06 Performance	OSA 2021-06 Ordinary
Date of the shareholders’ meeting	11-Apr-19	30-Nov-20	30-Nov-20	30-Nov-20	28-Apr-21
Date of grant by the Executive Board	11-Mar-20	20-Apr-21	20-Apr-21	21-Jun-21	21-Jun-21
Total number of OSAs authorized	500,000	850,000	1,000,000	1,000,000	850,000
Total number of OSAs granted	407,972	143,200	428,000	60,000	60,000
Total number of shares to which the OSAs were likely to give right on the date of their grant	407,972	143,200	428,000	60,000	60,000
including the number that may be subscribed or purchased by corporate officers:	180,000	—	240,000	60,000	60,000
the number that can be subscribed by Laurent LEVY	120,000		180,000
the number that can be subscribed by Anne-Juliette HERMANT	60,000		60,000
the number that can be subscribed by Bart VAN RHIJN				60,000	60,000
Number of beneficiaries who are not corporate officers	104	13	14	—	—
Starting date for the exercise of the OSA	03/11/2021	04/20/22	04/20/22	06/21/22	06/21/22
OSA expiry date	03/11/2030	04/20/31	04/20/31	06/21/31	06/21/31
Exercise price per OSA	€6.25	€13.74	€13.74	€12.99	€12.99
Number of shares subscribed as of June 30, 2022	—	—	—	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	45,365	99,000	60,000	—	—
Total number of OSAs outstanding as of June 30, 2022	362,607	44,200	368,000	60,000	60,000
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	275,509	14,730	—	—	20,000
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)	362,607	44,200	368,000	60,000	60,000


	OSA 2022-06 Performance	OSA 2022-06 Ordinaire
Date of the shareholders’ meeting	30-Nov-20	28-Apr-21
Date of grant by the Executive Board	22-Jun-22	22-Jun-22
Total number of OSAs authorized	1,000,000	850,000
Total number of OSAs granted	170,400	410,500
Total number of shares to which the OSAs were likely to give right on the date of their grant	170,400	410,500
including the number that may be subscribed or purchased by corporate officers:	—	245,000
the number that can be subscribed by Laurent LEVY		150,000
the number that can be subscribed by Anne-Juliette HERMANT		35,000
the number that can be subscribed by Bart VAN RHIJN		60,000
Number of beneficiaries who are not corporate officers	83	49
Starting date for the exercise of the OSA	06/22/23	06/22/23
OSA expiry date	06/22/32	06/22/32
Exercise price per OSA	€4.16	€4.16
Number of shares subscribed as of June 30, 2022	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	—	—
Total number of OSAs outstanding as of June 30, 2022	170,400	410,500
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	—	—
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)	170,400	410,500

Free shares outstanding as at June 30, 2022


	AGA 2018-1	AGA 2018-2	AGA 2019-1	AGA 2020	AGA 2021
Date of the shareholders’ meeting	14-Jun-17	23-May-18	23-May-18	11-Apr-19	30-Nov-20
Date of grant by the Executive Board	6-Mar-18	27-Jul-18	29-Mar-19	11-Mar-20	20-Apr-21
Total number of AGAs authorized	526,800	648,000	648,000	650,000	850,000
Total number of AGAs granted	396,250	6,000	438,250	50,000	362,515
Total number of shares to which the AGAs were likely to give right on the date of their grant	396,250	6,000	438,250	50,000	362,515
including the number that can be subscribed by corporate officers:	77,500	—	150,000	50,000	270,000
the number that can be subscribed by Laurent LEVY	77,500	—	150,000	—	180,000
the number that can be subscribed by Anne-Juliette HERMANT	—	—	—	50,000	90,000
Number of beneficiaries who are not corporate officers	78	1	80	—	79
Date of acquisition (end of the acquisition period)	(1)	07/27/20	(2)	03/11/22	04/20/23
Number of shares subscribed as of June 30, 2022	340,583	6,000	369,250	50,000	—
Total number of AGAs lapsed or cancelled as of June 30, 2022	55,667	—	69,000	—	4,604
Total number of AGAs outstanding as of June 30, 2022	—	—	—	—	357,911
Total number of shares that may be subscribed	—	—	—	—	357,911
Duration of the holding period	(1)	1 year	(2)	1 year	1 year

(1) The AGA2018-1 granted to French tax residents were definitely acquired on March 6, 2020 and were then subject to a one-year holding period ending on March 6, 2021. The AGA2018-1 granted to foreign tax residents were definitely acquired on March 6, 2021 and are not subject to any holding period.

(2) The AGA2019-1 granted to French tax residents were definitely acquired on March 29, 2021 and were then subject to a one-year holding period ending on March 29, 2022. The AGA2019-1 granted to foreign tax residents were definitely acquired on March 29, 2022 and are not subject to any holding period.


			AGA 2022
Date of the shareholders’ meeting			20-Apr-21
Date of grant by the Executive Board			22-Jun-22
Total number of AGAs authorized			850,000
Total number of AGAs granted			300,039
Total number of shares to which the AGAs were likely to give right on the date of their grant			300,039
including the number that can be subscribed by corporate officers:			245,000
the number that can be subscribed by Laurent LEVY			150,000
the number that can be subscribed by Anne-Juliette HERMANT			35,000
the number that can be subscribed by Bart VAN RHIJN			60,000
Number of beneficiaries who are not corporate officers			79
Date of acquisition (end of the acquisition period)			06/22/2024
Number of shares subscribed as of June 30, 2022			—
Total number of AGAs lapsed or cancelled as of June 30, 2022			—
Total number of AGAs outstanding as of June 30, 2022			300,039
Total number of shares that may be subscribed			300,039
Duration of the holding period			1 year


	BSPCE	BSA	OSA	AGA	Total
Total number of shares underlying grants outstanding as of June 30, 2022	714,867	215,251	2,058,357	657,950	3,646,425

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 €40, 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, 2022, the assumptions related to the probability that the 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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
BSPCE 2012-2	6.65	6.63	44.3% - 47.6%		5 / 7.3	0.84% - 1.22%		0.00	%	288	—	—
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 2015-2	18.57	18.57	58% - 62% - 61%		5.5/6/6.5	0.39	%	0.00	%	650	—	—
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	—	—
BSPCE 2016 Performance	14.46	14.46	59	%	5	0.19	%	0.00	%	1,212	27	5
BSPCE 2017 Ordinary	15.93	15.93	58% - 61% - 59%		5.5/6/6.5	0.23	%	0.00	%	1,000	—	—
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.	27	5


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
BSA 04-2012	6.00	6.00	49	%	10	0.96	%	0.00	%	183	—	—
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 2017	15.76	15.76	33	%	2.4	—	%	0.00	%	—	—	—
BSA 2018	13.55	13.55	38	%	4.8	0.7% - 0.1%		0.00	%	2	—	—
BSA 2018-1	13.55	13.55	38	%	4.8	0.7% - 0.1%		0.00	%	—	—	—
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	—	44
BSA 2021 (b)	n.a.	13.64	n.a.		10	n.a.		0.00	%	—	—	—
Total BSA	n.a.	n.a.	n.a.		n.a.	n.a.		n.a.		n.a.	—	44


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
OSA 2016 Performance	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 Ordinary	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	(1)	13
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	28	225
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	(49)	80
OSA 2021-04 P	13.60	13.74	39.10	%	10	0.03	%	0.00	%	1,816	76	39
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	72	4
OSA 2021-06 P	12.20	12.99	39.10	%	10	0.13	%	0.00	%	212	12	5
OSA 2022-06 P	3.68	4.16	40.08	%	10	2.28	%	0.00	%	71	—	—
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	8	—
Total OSA	n.a.	n.a.	n.a.		n.a.	n.a.		n.a.		n.a.	147	367


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
AGA 2018-1	12.87	0.00	n.a.	n.a.	0.00	%	0.00	%	4,951	—	16
AGA 2018-2	12.87	0.00	n.a.	n.a.	0.00	%	0.00	%	75	—	—
AGA 2019-1	10.90	0.00	n.a.	n.a.	0.19% / 0.141%		0.00	%	4,776	—	422
AGA 2020	5.90	0.00	n.a.	n.a.	-0.74%/ -0.69%		0.00	%	287	28	71
AGA 2021	13.60	0.00	n.a.	n.a.	0.63% / 0.59%		0.00	%	4,869	1,146	473
AGA 2022	3.68	0	n.a.	n.a.	0.95% /1.46%		0.00	%	1,092	12	—
Total AGA	n.a.	n.a.	n.a.	n.a.	n.a.		n.a.		n.a.	1,186	983


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2022	27	—	147	1,186	1,360


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2021	5	44	367	983	1,398

Net financial income (loss)

6 Months Ended

Jun. 30, 2022

Net Financial Income (Loss) [Abstract]

Net financial income (loss)


	For the six month period ended June 30,
(in thousands of euros)	2022	2021
Income from cash and cash equivalents	6	—
Foreign exchange gains	2,459	2,511
Other financial income	—	—
Total financial income	2,465	2,511
Interest cost	(2,602)	(2,960)
IFRS 16 related interests	(122)	(152)
Foreign exchange losses	(216)	(39)
Total financial expenses	(2,940)	(3,152)
Net financial income (loss)	(474)	(640)

For the six month period ended June 30, 2022, the foreign exchange gains realized by the Company amounted to €2.5 million mainly related to the HSBC bank account denominated in U.S. dollars.

As of June 30, 2022, the interest cost amounts to €2.6 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 respectively €0.8 million and €1.7 million.

Segment reporting	6 Months Ended
Segment reporting	Jun. 30, 2022
Disclosure of operating segments [abstract]
Segment reporting	Segment reportingIn 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 operating segment: research and development in product candidates that harness principles of physics to transform cancer treatment. The assets, liabilities and operating loss realized are primarily located in France.

Loss per share

6 Months Ended

Jun. 30, 2022

Earnings per share [abstract]

Loss per share


	For the six month period ended June 30,
	2022	2021
Net loss for the period (in thousands of euros)	(26,357)	(30,420)
Weighted average number of shares	34,841,876	34,619,072
Basic loss per share (in euros)	(0.76)	(0.88)
Diluted loss per share (in euros)	(0.76)	(0.88)

Instruments providing deferred access to the capital (stock options, free shares, founders' warrants, warrants and equity line) are considered to be anti-dilutive because they result in a decrease in the loss per share. Therefore, diluted loss per share is identical to basic loss per share as all equity instruments issued, representing a total of 8,846,425 potential additional ordinary shares, have been considered antidilutive (including 5,200,000 equity line related warrants, please refer to Note 10.4 for more details)

Commitments	6 Months Ended
Commitments	Jun. 30, 2022
Capital commitments [abstract]
Commitments	Commitments Obligations under the loan agreement with the EIB In the event the EIB loan is repaid early, or in the case of occurrence of contractually listed event like a change of control after repayment of the loan, the amount of due royalties will be equal to the net present value of the royalties as determined by an independent expert, such amount not to be less than €35.0 million. As the variable rate of these royalties is not linked to the performance of the stock market but to the performance of the Company, the exposure to market and interest rate risk is considered low. Any subsidiary whose gross revenues, total assets or EBITDA represent at least 5% of consolidated gross revenues, total consolidated assets or EBITDA is required to guarantee borrowings contracted with EIB. Subject to certain thresholds and exceptions, the financing agreement does not permit the Company, without the prior consent of the EIB, to dispose of assets outside the ordinary course of its business, to make acquisitions or other external growth transactions, to increase debt, to grant guarantees over assets or to pay dividends. In the event of prepayment, the Company would be required to pay a cancellation fee, calculated as a percentage of the prepaid amount, which percentage decreases over time, and certain other fees. In certain circumstances, including any material adverse change, a change of control of the Company or if Dr. Laurent Levy, Chairman of the Executive Board, ceases to hold office, the Company may be required to pay a cancellation fee. If Dr. Laurent Levy ceases to hold a certain number of shares or ceases to be an officer, the EIB may require early repayment of the loan. Obligations under the terms of the rental agreements part of the IFRS 16 exemptions The obligations of the Company related to the leases falling under the practical expedients (leases related to low-value assets and short-term leases) are as follow: •Lease related to short-term contract for Nanobiotix Corp offices for which rent is approximately €140 thousand a year and •Leases related to low-value assets for Nanobiotix S.A.’s printers, of which the annual rent is around €10 thousand. Obligations related to the MD Anderson agreement In January 2019, the Company and MD Anderson announced a large-scale research collaboration. The collaboration will support multiple Phase 1/2 clinical trials involving around 340 patients with NBTXR3 for use in treating several cancer types – including head and neck, pancreatic, thoracic, lung, gastrointestinal and genitourinary cancers. As part of the funding for this collaboration, Nanobiotix is committed to pay approximately $11 million for the clinical trials contemplated by the agreement during the course of the collaboration on the basis of patients enrolled during the relevant period. As of June 30, 2022, €3 million has been invoiced since the beginning of the collaboration, of which €0.5 million has remained in prepaid expenses. An additional payment will also occur in the event of a successful first registration of NBTXR3 with the FDA and 150 patients enrolled in their studies. The amount will be determined based on the date of the FDA registration and the 150th patient enrolled in their studies. This number increases every year and varies between $2.2 million (if it had been payable in 2020) and $16.4 million (if payable in 2030). Obligations related to the termination of the PharmaEngine agreement In March 2021, the Company and PharmaEngine mutually agreed to terminate the license and collaboration agreement entered into in August 2012. During the six-month period ended June 30, 2022, the Company has not paid any amount to PharmaEngine in accordance with the termination agreement signed between the parties (See Note 13.2 Other Provisions). PharmaEngine is eligible to receive additional $5 million upon the second regulatory approval of NBTXR3 in any jurisdiction in the world and for any indication. The Company has also agreed to pay royalties to PharmaEngine at low single-digit royalty rates with respect to sales of NBTXR3 in the Asia-Pacific region for a 10-year period beginning at the date of the first sales in the region. Engagement Equity line Kepler Cheuvreux The Company entered into an equity line agreement with Kepler Cheuvreux in May 2022. In accordance with the terms of the agreement, Kepler Cheuvreux, acting as financial intermediary and guarantor of the transaction, has undertaken to subscribe for 5,200,000 shares according to a schedule of a maximum duration of 24 months. The shares will be issued on the basis of the lowest volume-weighted average daily trading price for the two trading days preceding each issue, less a maximum discount of 5.0%. (See Note 10.4 Equity Line with Kepler Cheuvreux)

Related parties

6 Months Ended

Jun. 30, 2022

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)	2022	2021
Salaries, wages and benefits	486	610
Share-based payments	1,131	743
Supervisory Board’s fees	95	245
Total compensation to related parties	1,712	1,598

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, 2021.

Subsequent events	6 Months Ended
Subsequent events	Jun. 30, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent events	Subsequent events PharmaEngine As described in Note 4.1 above, $1 million was paid by the Company to PharmaEngine on August 18 2022, in compliance with terms and conditions of the termination contract agreement.

Consolidated principles and methods (Policies)

6 Months Ended

Jun. 30, 2022

Significant Accounting Policies [Abstract]

General principles and statement of compliance and basis of presentation

General principles

Seasonality of the Company’s activities

Therefore, the following 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

Application of New or Amended Standards and Interpretations

The Company adopted the following standards, amendments and interpretations whose application was mandatory for periods beginning on or after January 1, 2022:


Amendments to IFRS 3			Conceptual framework
Amendments to IAS 37			Onerous contracts
Amendments to IAS 16			Proceeds before intended use

The application of these standards and these amendments had no impact on the Company’s interim condensed consolidated financial statements.

•Amendments to IAS 1 – Classification of Liabilities as Current or Non-current (issued in July 2020 and Effective for the accounting periods as of January 1, 2023)

•Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023)

•Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (issued in March 2021 and Effective for the accounting periods as of January 1, 2023)

Basis of consolidation

3.1 BASIS OF CONSOLIDATION

Consolidated entities

As of June 30, 2022, the consolidation scope is identical to that at December 31, 2021 as Nanobiotix S.A. has five 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, and

•Curadigm Corp., created on January 7, 2020 and located in the USA.

Accordingly, the interim condensed consolidated financial statements as of June 30, 2022 include the operations of each of these subsidiaries, to the extent applicable, from the date of their incorporation.

Foreign currency transactions

The unaudited 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 interim condensed consolidated financial statements to convert the Group transactions denominated in US dollars were a closing of $1.0387 as of June 30, 2022 and an average of $1.0940 for the six-month period ended June 30, 2022 compared with $1.1884 and $1.2057 respectively, as of and for the six-month period ended June 30, 2021 (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

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 going concern, share-based payments, deferred tax assets, clinical trials accruals and the fair value of financial instruments.

Going Concern

The Executive Board determined it is appropriate to prepare half-year financial statements applying a going concern basis, based on the following assumptions:

•EIB debt Renegotiation: the Company has reached an agreement in principle with the European Investment Bank to restructure its existing loan agreement for extending the maturity dates of its debt obligations, including principal and interest, in consideration of some conditions. Execution of the definitive amendments to the agreement by the Company and EIB is subject to finalization of the necessary documents and agreements, which is expected in the coming weeks. While the overall expense associated with the debt will increase and details reported upon completion of the restructuring, overall debt service obligations will decrease within the 12-month period.

•Equity Line (PACEO) implementation: this line of financing will provide financial optionality and financing flexibility within the next twelve months, if needed. In accordance with the terms of this agreement, Kepler Cheuvreux committed to underwrite up to 5,200,000 shares over a maximum timeframe of 24 months starting from May 2022, provided the contractual conditions are met. Provided the contractual conditions are met, this access to capital would extend the Company’s operating runway by approximately one quarter. The Company controls if and when to access capital.

•Operating Expense Reduction: the Company continues efforts to reduce operating expenses and to focus on its priority programs by enhancing operational efficiencies and optimizing capital allocation for continued investment in priority development pathways.

Subsequently, the Company believes it has sufficient resources to continue operating for at least twelve months following the half-year consolidated financial statements’ publication.

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., 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. Deferred tax assets are also recognized for unused 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 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, 2022 and December 31, 2021.)

Revenue recognition

In order to determine the amount and timing of revenue under the contracts with LianBio, the Company is required to use significant judgments, mainly with respect to identifying performance obligations of the Company and determining the timing of satisfaction of services provided to LianBio (see Note 15 Revenue and other income below for additional detail regarding the revenue recognition related to the new agreement with LianBio).

Initial Measurement at Fair value of financial instruments

The initial fair value measurement of the loan granted by European Investment Bank (‘‘EIB’’) requires the Company to assess the amount of additional interest (‘‘royalties’’, as defined by the royalty agreement with EIB) that will be due according to the loan agreement. The royalties will be determined and calculated based on the number of tranches that have been withdrawn and will be indexed to the Company’s consolidated annual sales turnover generated during a period of six years (“the royalty period”) commencing on January 1, 2021.

For purposes of measuring the initial fair value of the EIB loan, the Company forecasts the sales that it expects to generate 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.

Subsequently, the EIB loan is measured at amortized cost using the initial effective interest rate at each closing date.

The estimation of the royalty amount was reviewed as of June 30, 2022, taking into account the Company’s last development schedule (See Note 4 Significant transactions and Note 12 Financial liabilities for details about this loan and the accounting treatment applied).

Revenues and other income

Application of IFRS 15 to the license and collaboration agreement and clinical supply agreement with LianBio

The arrangement falls within the scope of IFRS 15 given the products used develop the licensed products are outputs of the Company’s ordinary activities.

Grants and Subsidies

Research tax credit

General information, statement of compliance and basis of presentation (Tables)

6 Months Ended

Jun. 30, 2022

General Information, Statement of Compliance and Basis of Presentation [Abstract]

Disclosure of New or Amended Standards and Interpretations

The Company adopted the following standards, amendments and interpretations whose application was mandatory for periods beginning on or after January 1, 2022:


Amendments to IFRS 3			Conceptual framework
Amendments to IAS 37			Onerous contracts
Amendments to IAS 16			Proceeds before intended use

Intangible assets (Tables)

6 Months Ended

Jun. 30, 2022

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, 2021	Increases	Decreases	Transfer	As of June 30, 2022
Patents	65	—	—	—	65
Software	657	—	—	—	657
Intangible assets in progress	—	—	—	—	—
Gross book value of intangible assets	722		—	—	722
Patents	(65)	—	—	—	(65)
Software	(652)	(3)	—	—	(656)
Accumulated depreciation of intangible assets (1)	(718)	(3)	—	—	(721)
Net book value of intangible assets	4	(3)	—	—	1

(1)Expenses for the period are detailed in Note 16.4 Depreciation, amortization and provisions expenses

Property, plant and equipment (Tables)

6 Months Ended

Jun. 30, 2022

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, 2021	Increases	Decreases	Other movements & transfer.	Currency translation	As of June 30, 2022
Fixtures, fittings and installations	3,318	—	—	—	—	3,318
Right of use – Buildings	8,393	2	(158)	—	—	8,238
Technical equipment	2,135	29	—	—	—	2,164
Office and IT equipment	1,010	32	(2)	—	6	1,046
Transport equipment	33	—	—	—	3	37
Right of use – Transport equipment	28	—	—	—	—	28
Tangible assets in progress	98	19	—	—	—	117
Advances and deposits on assets	—	—	—	—	—	—
Gross book value of tangible assets	15,017	81	(160)	—	9	14,947
Fixtures, fittings and installations	(1,641)	(160)	—	—	—	(1,801)
Right of use – Buildings	(2,610)	(454)	43	—	—	(3,020)
Technical equipment	(1,644)	(88)	—	—	—	(1,731)
Office and IT equipment	(875)	(42)	2	—	(4)	(918)
Transport equipment	(33)	—	—	—	(3)	(37)
Right of use – Transport equipment	(29)	—	—	—	—	(28)
Accumulated depreciation of tangible assets(1)	(6,831)	(743)	46	—	(7)	(7,535)
Net book value of tangible assets	8,186	(662)	(114)	—	2	7,412

(1)Expenses for the period are detailed in Note 16.4 Depreciation, amortization and provisions expenses

Non-current financial assets (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of financial assets [abstract]

Disclosure of Changes in Non-current Financial Assets

The change in non-current financial assets breaks down as follows:


(in thousands of euros)	Liquidity contract - Cash account(1)	Other long- term investments pledged as collateral	Security deposits paid	Total
Net book value as of December 31, 2020	105	—	401	505
Additions	—	—	9	9
Decreases	(6)	—	—	(6)
Transfer	—	—	8	8
Currency translation adjustments	—	—	3	3
Net book value as of Net book value as of December 31, 2021	98	—	421	519
Additions	—	—	—	—
Decreases	(37)	—	(133)	(170)
Transfer	—	—	—	—
Currency translation adjustments	—	—	3	3
Net book value as of June 30, 2022	61	—	292	352

(1)See Note 10.2 Treasury shares

Trade receivables and other current assets (Tables)

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of Break Down of Trade Receivables


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Trade receivables	238	—
Trade receivables	238	—

Disclosure of Break Down of Other Current Assets

Other current assets break down as follows:


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Research tax credit receivable	3,328	2,490
VAT receivable	1,183	1,058
Prepaid expenses	1,425	2,213
Other receivables	3,665	3,378
Other current assets	9,601	9,139

Disclosure 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, 2021			2,490
2022 research tax credit – Nanobiotix S.A. (1)			943
2022 research tax credit – Curadigm S.A. (1)			110
Refund of 2021 research tax credit			(215)
Receivable as of June 30, 2022			3,328

(1) See Note 15 Revenue and other income.

Cash and cash equivalents (Tables)

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Summary of Cash and Cash Equivalents

Cash and cash equivalent break down as follows:


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Cash and cash equivalents	63,021	83,921
Cash and cash equivalents	63,021	83,921

Share Capital (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]

Disclosure of Details 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, 2021		1,045	255,767	34,825,872
March 11, 2022	Capital increase AGA 2019 - HERMANT	2	—	50,000
March 31, 2022	Prior period adjustment	—	2	—
June 22, 2022	AGA 2022	—	(9)	—
June 30, 2022		1,046	255,760	34,875,872

Disclosure of Details of Warrants (BSAs)

Number of warrants (BSAs) issued as of May 18, 2022

Number of warrants (BSAs) exercised

Number of shares issued

Number of warrants (BSAs) outstanding

Maximum number of shares to be issued

For the six months ended June 30, 2022

As of June 30, 2022

Total

5,200,000

—

5,200,000

Provisions (Tables)

6 Months Ended

Jun. 30, 2022

Provisions [abstract]

Disclosure of Changes in Provisions

Details of provisions


(in thousands of euros)	As of December 31, 2021	Increases	Decreases(1)	Currency translation adjustments	As of June 30, 2022
Lump-sum retirement benefits	318	—	(68)	—	250
Non-current provisions	318	—	(68)	—	250
Provisions for disputes	94	80	—	4	178
Provisions for charges	16	—	(16)	—	—
Current provisions	110	80	(16)	4	178
Total provisions	428	80	(84)	4	428

(1)See Note 16.4 Depreciation, amortization and provision expenses for the nature of these decreases

Disclosure of Commitments for Retirement Benefits

Commitments for retirement benefits


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Provision as of beginning of period	318	414
Cost of services	38	84
Discounting costs	—	1
Expense for the period	38	85
Actuarial gains or losses recognized in other comprehensive income	(106)	(182)
Provision as of the end of period	250	318

Disclosure of Assumptions Used to Measure Retirement Benefits

The assumptions used to measure lump-sum retirement benefits are as follows:


Measurement date	June 30, 2022	December 31, 2021
Retirement assumptions	Executive: Age 66 Non-Executive: Age 64	Executive: Age 66 Non-Executive: Age 64
Social security contribution rate	42 %	42 %
Discount rate	2.92 %	0.98 %
Mortality tables	Regulatory table INSEE 2015 -2017	Regulatory table INSEE 2015 -2017
Salary increase rate (including inflation)	Executive: 3% Non-Executive: 2.5%	Executive: 3% Non-Executive: 2.5%
Staff turnover	Constant average rate of 5.86%	Constant average rate of 5.86%
Duration	20 years	20 years

Financial liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of financial liabilities [abstract]

Summary of Changes in Financial Liabilities

Details of financial liabilities


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Lease liabilities – Short term	1,103	1,126
Repayable BPI loan advances – Short term	600	800
PGE*	2,326	1,086
EIB loan – Short term	5,075	5,192
Total current financial liabilities	9,104	8,204
Lease liabilities – Long term	4,855	5,393
Repayable BPI loan advances – Long term	2,247	2,259
PGE*	7,738	8,982
EIB loan – Long term	21,161	21,182
Total non-current financial liabilities	36,002	37,816
Total financial liabilities	45,106	46,020

(*)”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, 2022
(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)
Financial assets
Non-current financial assets	352	60	292	352
Trade receivables	238	—	238	238
Cash and cash equivalents	63,021	—	63,021	63,021
Total assets	63,610	60	63,550	63,610
Financial liabilities
Non-current financial liabilities	36,002	—	36,002	36,002
Current financial liabilities	9,104	—	9,104	9,104
Trade payables and other payables	9,244	—	9,244	9,244
Total liabilities	53,349	—	54,349	54,349

Summary of Conditional Advances and 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, 2021	2,266	493	300	26,374	29,433
Impact of discounting and accretion	9	5	8	4	26
Accumulated fixed interest expense accrual	16	—	—	826	842
Accumulated variable interest expense accrual	—	—	—	1,657	1,657
Repayment	—	(250)	—	(2,625)	(2,875)
As of June 30, 2022	2,291	248	308	26,236	29,084

Bank loans


(in thousands of euros)	HSBC “PGE”	Bpifrance “PGE”	Total
As of December 31, 2021	5,030	5,038	10,068
Impact of discounting and accretion	(2)	(4)	(6)
Accumulated fixed interest accrual	22	56	78
Repayment	(20)	(56)	(77)
As of June 30, 2022	5,030	5,034	10,064

Summary 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, 2022:


(in thousands of euros)			Lease liabilities
As of December 31, 2021			6,519
New lease contracts			2
Impact of discounting of the new lease contracts			—
Fixed interest expense			122
Repayment of lease			(563)
Termination of rental contract			(122)
As of June 30, 2022			5,958

Summary 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, 2022
(in thousands of euros)	Less than 1 year	Between 1 and 3 years	Between 3 and 5 years	More than 5 years	Total
Bpifrance	300	500	1,608	—	2,408
Interest-free Bpifrance loan	250	—	—	—	250
Curadigm interest-free Bpifrance advance	50	200	100	—	350
HSBC “PGE” (1)	1,281	2,570	1,266	—	5,177
Bpifrance “PGE” (1)	1,045	2,634	1,589	—	5,267
EIB fixed rate loan	5,075	26,253	—	—	31,328
Lease liabilities	1,103	2,207	2,198	1,128	6,636
Total	9,104	34,363	6,760	1,128	51,356

Trade payables and other current liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of Trade and Other Payables


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Accrued expenses - clinical trials	3,724	1,486
Other trade payables	5,520	4,996
Total trade and other payables	9,244	6,482

Disclosure of Other Current Liabilities

OTHER CURRENT LIABILITIES


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Tax liabilities	341	258
Payroll tax and other payroll liabilities	5,782	4,820
Other payables	1,247	453
Other current liabilities	7,370	5,531

Disclosure of Deferred Income and Contract Liabilities

DEFERRED REVENUES AND CONTRACT LIABILITIES


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Deferred revenues and contract liabilities	16,684	16,518
Deferred revenues and contract liabilities	16,684	16,518

Financial instruments included in the statement of financial position and impact on income (Tables)

6 Months Ended

Jun. 30, 2022

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, 2022
(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)
Financial assets
Non-current financial assets	352	60	292	352
Trade receivables	238	—	238	238
Cash and cash equivalents	63,021	—	63,021	63,021
Total assets	63,610	60	63,550	63,610
Financial liabilities
Non-current financial liabilities	36,002	—	36,002	36,002
Current financial liabilities	9,104	—	9,104	9,104
Trade payables and other payables	9,244	—	9,244	9,244
Total liabilities	53,349	—	54,349	54,349

Schedule of Financial Liabilities

Details of financial liabilities


	As of
(in thousands of euros)	June 30, 2022	December 31, 2021
Lease liabilities – Short term	1,103	1,126
Repayable BPI loan advances – Short term	600	800
PGE*	2,326	1,086
EIB loan – Short term	5,075	5,192
Total current financial liabilities	9,104	8,204
Lease liabilities – Long term	4,855	5,393
Repayable BPI loan advances – Long term	2,247	2,259
PGE*	7,738	8,982
EIB loan – Long term	21,161	21,182
Total non-current financial liabilities	36,002	37,816
Total financial liabilities	45,106	46,020

(*)”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, 2022
(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)
Financial assets
Non-current financial assets	352	60	292	352
Trade receivables	238	—	238	238
Cash and cash equivalents	63,021	—	63,021	63,021
Total assets	63,610	60	63,550	63,610
Financial liabilities
Non-current financial liabilities	36,002	—	36,002	36,002
Current financial liabilities	9,104	—	9,104	9,104
Trade payables and other payables	9,244	—	9,244	9,244
Total liabilities	53,349	—	54,349	54,349

Revenue and other income (Tables)

6 Months Ended

Jun. 30, 2022

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, 2022 and 2021:


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Services	—	5
Other sales	—	5
Total revenue	—	10
Research tax credit	1,053	1,227
Subsidies	111	62
Other Income	165	20
Total other income	1,329	1,309
Total revenue and other income	1,329	1,319

Operating expenses (Tables)

6 Months Ended

Jun. 30, 2022

Analysis of income and expense [abstract]

Disclosure of Research and Development Expenses

RESEARCH AND DEVELOPMENT EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Purchases, sub-contracting and other expenses	(10,543)	(9,386)
Payroll costs (including share-based payments)	(5,395)	(5,105)
Depreciation, amortization and provision expenses(1)	(670)	(1,015)
Total research and development expenses	(16,608)	(15,506)

(1)see Note 16.4 Depreciation, amortization and provision expenses

Disclosure of Selling, General and Administrative Expenses

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Purchases, fees and other expenses	(4,251)	(5,152)
Payroll costs (including share-based payments)	(5,244)	(4,848)
Depreciation, amortization and provision expenses (1)	(140)	(176)
Total SG&A expenses	(9,635)	(10,176)

(1)see Note 16.4 Depreciation, amortization and provision expenses

Disclosure of Payroll Costs

PAYROLL COSTS


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Wages and salaries	(6,711)	(5,939)
Payroll taxes	(2,531)	(2,574)
Share-based payments	(1,360)	(1,398)
Retirement benefit obligations	(38)	(42)
Total payroll costs	(10,640)	(9,953)
Average headcount	101	93
End-of-period headcount	103	98

Disclosure 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, 2022
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	(14)	—	(14)
Amortization expense of tangible assets	(579)	(153)	(732)
Litigations	3	1	5
Provision for charges	(80)	—	(80)
Reversal of provision for charges	—	12	12
Total depreciation, amortization and provision expenses	(670)	(140)	(810)


	For the six month period ended June 30, 2021
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	(23)	(2)	(25)
Amortization expense of tangible assets	(602)	(174)	(776)
Provision for charges	(390)	—	(390)
Total depreciation, amortization and provision expenses	(1,015)	(176)	(1,191)

Disclosure Of Other Operating Income (Expenses)

OTHER OPERATING INCOME AND EXPENSES


	For the six-month period ended June 30,
(in thousands of euros)	2022	2021
Contract termination indemnities (PharmaEngine)	(963)	(5,414)




Total other operating income and expenses	(963)	(5,414)

Share-based payments (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Disclosure of Changes in Founders' Warrants, Warrants, and Free Shares

The number of stock options, founders’ warrants, warrants and free shares outstanding on June 30, 2022 and their main characteristics, are detailed below:

Founders’ warrants outstanding as at June 30, 2022


	BSPCE 2012-2	BSPCE 08-2013	BSPCE 09-2014	BSPCE 2015-1	BSPCE 2015-3
Date of the shareholders' meeting	4-May-12	28-Jun-13	18-Jun-14	18-Jun-14	18-Jun-14
Date of grant by the Executive Board	18-dec-12	28-Aug-13	16-Sep-14	10-Feb-15	10-Jun-15
Total number of BSPCEs authorized	500,000	500,000	450,000	450,000	450,000
Total number of BSPCEs granted	100,000	50,000	97,200	71,650	53,050
Total number of shares to which the BSPCE were likely to give right on the date of their grant	100,000	50,000	97,200	71,650	53,050
the number of which that may be subscribed by corporate officers:	—	—	21,000	24,000	—
the number that can be subscribed by Laurent LEVY	—	—	21,000	24,000	—
Number of beneficiaries who are not corporate officers	2	1	30	13	42
Starting date for the exercise of the BSPCE	12/18/12	08/28/13	09/16/15	02/10/2016	06/10/2016
BSPCE expiry date	12/18/22	08/28/23	09/16/24	02/10/2025	06/10/2025
BSPCE exercise price	€6.63	€5.92	€18.68	€18.57	€20.28
Number of shares subscribed as of June 30, 2022	—	—	—	—	—
Total number of BSPCEs lapsed or cancelled as of June 30, 2022	—	—	11,050	3,200	22,700
Total number of BSPCEs outstanding as of June 30, 2022	100,000	50,000	86,150	68,450	30,350
Total number of shares available for subscription as of June 30, 2022	100,000	50,000	86,150	68,450	30,350
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)	100,000	50,000	86,150	68,450	30,350


	BSPCE 2016 Ordinary	BSPCE 2016 Performance	BSPCE 2017 Ordinary	BSPCE “2017”
Date of the shareholders' meeting	25-Jun-15	25-Jun-15	23-Jun-16	23-Jun-16
Date of grant by the Executive Board	2-Feb-16	2-Feb-16	7-Jan-17	7-Jan-17
Total number of BSPCEs authorized	450,000	450,000	450,000	450,000
Total number of BSPCEs granted	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	126,400	129,250	117,650	80,000
the number of which that may be subscribed by corporate officers:	23,500	23,500	26,400	32,000
the number of which that may be subscribed by Laurent LEVY	23,500	23,500	26,400	32,000
Number of beneficiaries who are not corporate officers	43	50	42	3
Starting date for the exercise of the BSPCE	02/02/2017	02/02/2016	01/07/2017	01/07/2017
BSPCE expiry date	02/02/2026	02/02/2026	01/07/2027	01/07/2027
BSPCE exercise price	€14.46	€14.46	€15.93	€15.93
Number of shares subscribed as of June 30, 2022	333	—	—	—
Total number of BSPCEs lapsed or cancelled as of June 30, 2022	25,500	29,050	18,500	—
Total number of BSPCEs outstanding as of June 30, 2022	100,567	100,200	99,150	80,000
Total number of shares available for subscription as of June 30, 2022	100,567	60,106	99,150	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 said BSPCEs are met)	100,567	100,200	99,150	80,000

Warrants outstanding as at June 30, 2022


	BSA 04-12	BSA 2013	BSA 2014	BSA 2015-1	BSA 2015-2 (a)	BSA 2017
Date of the shareholders’ meeting	4-May-12	4-May-12	18-Jun-14	18-Jun-14	18-Jun-14	23-Jun-16
Date of grant by the Executive Board	4-May-12	10-Apr-13	16-Sep-14	10-Feb-15	25-Jun-15	7-Jan-17
Maximum number of BSAs authorized	200,000	200,000	100,000	100,000	100,000	100,000
Total number of BSAs granted	52,500	10,000	14,000	26,000	64,000	18,000
Number of shares to which the BSA were likely to give right on the date of their grant	52,500	10,000	14,000	26,000	64,000	18,000
including the total number of shares that may subscribed by the corporate officers of the Company	22,500	—	8,000	15,000	—	13,280
Relevant officers:
Anne-Marie GRAFFIN				5,000		3,820
Enno SPILLNER				3,000		3,820
Alain HERRERA			4,000	5,000		2,820
Gary PHILLIPS
Christophe DOUAT (observer)	22,500		4,000	2,000		2,820
Number of beneficiaries who are not corporate officers	1	1	1	2	1	1
Starting date for the exercise of the BSA	10/23/2013	04/30/2014	09/16/2014	02/10/2015	06/25/2015	01/07/2017
BSA expiry date (6)	05/04/2022	04/10/2023	09/16/2024	02/10/2025	06/25/2025	01/07/2022
BSA issue price	€0.60	€2.50	€4.87	€4.87	€5.00	€2.26
Exercise price per BSA	€6.00	€6.37	€17.67	€17.67	€19.54	€15.76
Number of shares subscribed as of June 30, 2022	22,500	—	—	—	—	—
Total number of forfeited or cancelled BSAs as of June 30, 2022	30,000	4,000	4,000	5,000	—	18,000
Total number of BSAs outstanding as of June 30, 2022	—	6,000	10,000	21,000	64,000	—
Total number of shares available for subscription as of June 30, 2022 (considering the conditions of exercise of the BSAs)	—	6,000	—	—	—	—
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)	—	6,000	10,000	21,000	64,000	—


	BSA 2018	BSA 2018-1	BSA 2018-2	BSA 2019-1	BSA 2020	BSA 2021 (a)	BSA 2021 (b)
Date of the shareholders’ meeting	14-Jun-17	14-Jun-17	23-May-18	23-May-18	11-Apr-19	30-Nov-20	30-Nov-20
Date of grant by the Executive Board	6-Mar-18	6-Mar-18	27-Jul-18	29-Mar-19	17-Mar-20	20-Apr-21	20-Apr-21
Maximum number of BSAs authorized	116,000	116,000	140,000	140,000	500,000	650,000	650,000
Total number of BSAs granted	18,000	10,000	5,820	18,000	18,000	48,103	30,000
Number of shares to which the BSA were likely to give right on the date of their grant	18,000	10,000	5,820	18,000	18,000	48,103	30,000
including the total number of shares that may subscribed by the corporate officers of the Company	12,700	—	—	12,700	14,024	—	—
Relevant officers:
Anne-Marie GRAFFIN	2,900			2,900	3,843	—
Enno SPILLNER	4,000			4,000	3,829	—
Alain HERRERA	2,900			2,900	3,195	—
Gary PHILLIPS
Christophe DOUAT (observer)	2,900			2,900	3,157	—
Number of beneficiaries who are not corporate officers	1	1	1	1	1	1	1
Starting date for the exercise of the BSA	03/06/2018	03/06/2018	07/27/18	03/29/19	03/17/20	04/20/21	04/20/21
BSA expiry date (6)	03/06/2023	03/06/2023	07/27/28	03/29/29	03/17/30	04/20/31	04/20/31
BSA issue price	€1.62	€1.62	€2.36	€1.15	€0.29	€2.95	€0.68
Exercise price per BSA	€13.55	€13.55	€16.10	€11.66	€6.59	€13.47	€13.64
Number of shares subscribed as of June 30, 2022	—	—	—	—	—	—	—
Total number of forfeited or cancelled BSAs as of June 30, 2022	—	—	—	—	—	33,672	—
Total number of BSAs outstanding as of June 30, 2022	18,000	10,000	5,820	18,000	18,000	14,431	30,000
Total number of shares available for subscription as of June 30, 2022 (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)	18,000	10,000	5,820	18,000	18,000	14,431	30,000

Free shares outstanding as at June 30, 2022


	AGA 2018-1	AGA 2018-2	AGA 2019-1	AGA 2020	AGA 2021
Date of the shareholders’ meeting	14-Jun-17	23-May-18	23-May-18	11-Apr-19	30-Nov-20
Date of grant by the Executive Board	6-Mar-18	27-Jul-18	29-Mar-19	11-Mar-20	20-Apr-21
Total number of AGAs authorized	526,800	648,000	648,000	650,000	850,000
Total number of AGAs granted	396,250	6,000	438,250	50,000	362,515
Total number of shares to which the AGAs were likely to give right on the date of their grant	396,250	6,000	438,250	50,000	362,515
including the number that can be subscribed by corporate officers:	77,500	—	150,000	50,000	270,000
the number that can be subscribed by Laurent LEVY	77,500	—	150,000	—	180,000
the number that can be subscribed by Anne-Juliette HERMANT	—	—	—	50,000	90,000
Number of beneficiaries who are not corporate officers	78	1	80	—	79
Date of acquisition (end of the acquisition period)	(1)	07/27/20	(2)	03/11/22	04/20/23
Number of shares subscribed as of June 30, 2022	340,583	6,000	369,250	50,000	—
Total number of AGAs lapsed or cancelled as of June 30, 2022	55,667	—	69,000	—	4,604
Total number of AGAs outstanding as of June 30, 2022	—	—	—	—	357,911
Total number of shares that may be subscribed	—	—	—	—	357,911
Duration of the holding period	(1)	1 year	(2)	1 year	1 year


			AGA 2022
Date of the shareholders’ meeting			20-Apr-21
Date of grant by the Executive Board			22-Jun-22
Total number of AGAs authorized			850,000
Total number of AGAs granted			300,039
Total number of shares to which the AGAs were likely to give right on the date of their grant			300,039
including the number that can be subscribed by corporate officers:			245,000
the number that can be subscribed by Laurent LEVY			150,000
the number that can be subscribed by Anne-Juliette HERMANT			35,000
the number that can be subscribed by Bart VAN RHIJN			60,000
Number of beneficiaries who are not corporate officers			79
Date of acquisition (end of the acquisition period)			06/22/2024
Number of shares subscribed as of June 30, 2022			—
Total number of AGAs lapsed or cancelled as of June 30, 2022			—
Total number of AGAs outstanding as of June 30, 2022			300,039
Total number of shares that may be subscribed			300,039
Duration of the holding period			1 year


	BSPCE	BSA	OSA	AGA	Total
Total number of shares underlying grants outstanding as of June 30, 2022	714,867	215,251	2,058,357	657,950	3,646,425

Disclosure of Changes in Share Options

Stock options outstanding as at June 30, 2022


	OSA 2016-1 Performance	OSA 2016-2	OSA 2017 Ordinary	OSA 2018	OSA 2019-1	OSA 2019 LLY
Date of the shareholders’ meeting	25-Jun-15	23-Jun-16	23-Jun-16	14-Jun-17	23-May-18	11-Apr-19
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
Total number of OSAs authorized	450,000	450,000	450,000	526,800	648,000	500,000
Total number of OSAs granted	6,400	4,000	3,500	62,000	37,500	500,000
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
including the number that may be subscribed or purchased by corporate officers:	—	—	—	—	—	500,000
the number that can be subscribed by Laurent LEVY						500,000
the number that can be subscribed by Anne-Juliette HERMANT
the number that can be subscribed by Bart VAN RHIJN
Number of beneficiaries who are not corporate officers	2	1	2	5	12	—
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
OSA expiry date	02/02/2026	11/03/2026	01/07/2027	03/06/2028	03/29/2029	10/24/2029
Exercise price per OSA	€13.05	€14.26	€14.97	€12.87	€11.08	€6.41
Number of shares subscribed as of June 30, 2022	—	—	—	—	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	6,000	—	3,000	10,000	11,750	—
Total number of OSAs outstanding as of June 30, 2022	400	4,000	500	52,000	25,750	500,000
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	120	4,000	500	52,000	25,750	—
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	52,000	25,750	500,000


	OSA 2020	OSA 2021-04 Ordinary	OSA 2021-04 Performance	OSA 2021-06 Performance	OSA 2021-06 Ordinary
Date of the shareholders’ meeting	11-Apr-19	30-Nov-20	30-Nov-20	30-Nov-20	28-Apr-21
Date of grant by the Executive Board	11-Mar-20	20-Apr-21	20-Apr-21	21-Jun-21	21-Jun-21
Total number of OSAs authorized	500,000	850,000	1,000,000	1,000,000	850,000
Total number of OSAs granted	407,972	143,200	428,000	60,000	60,000
Total number of shares to which the OSAs were likely to give right on the date of their grant	407,972	143,200	428,000	60,000	60,000
including the number that may be subscribed or purchased by corporate officers:	180,000	—	240,000	60,000	60,000
the number that can be subscribed by Laurent LEVY	120,000		180,000
the number that can be subscribed by Anne-Juliette HERMANT	60,000		60,000
the number that can be subscribed by Bart VAN RHIJN				60,000	60,000
Number of beneficiaries who are not corporate officers	104	13	14	—	—
Starting date for the exercise of the OSA	03/11/2021	04/20/22	04/20/22	06/21/22	06/21/22
OSA expiry date	03/11/2030	04/20/31	04/20/31	06/21/31	06/21/31
Exercise price per OSA	€6.25	€13.74	€13.74	€12.99	€12.99
Number of shares subscribed as of June 30, 2022	—	—	—	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	45,365	99,000	60,000	—	—
Total number of OSAs outstanding as of June 30, 2022	362,607	44,200	368,000	60,000	60,000
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	275,509	14,730	—	—	20,000
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)	362,607	44,200	368,000	60,000	60,000


	OSA 2022-06 Performance	OSA 2022-06 Ordinaire
Date of the shareholders’ meeting	30-Nov-20	28-Apr-21
Date of grant by the Executive Board	22-Jun-22	22-Jun-22
Total number of OSAs authorized	1,000,000	850,000
Total number of OSAs granted	170,400	410,500
Total number of shares to which the OSAs were likely to give right on the date of their grant	170,400	410,500
including the number that may be subscribed or purchased by corporate officers:	—	245,000
the number that can be subscribed by Laurent LEVY		150,000
the number that can be subscribed by Anne-Juliette HERMANT		35,000
the number that can be subscribed by Bart VAN RHIJN		60,000
Number of beneficiaries who are not corporate officers	83	49
Starting date for the exercise of the OSA	06/22/23	06/22/23
OSA expiry date	06/22/32	06/22/32
Exercise price per OSA	€4.16	€4.16
Number of shares subscribed as of June 30, 2022	—	—
Total number of lapsed or cancelled OSAs as of June 30, 2022	—	—
Total number of OSAs outstanding as of June 30, 2022	170,400	410,500
Maximum number of shares available for subscription as of June 30, 2022 (given the vesting conditions of the OSAs)	—	—
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)	170,400	410,500


	BSPCE	BSA	OSA	AGA	Total
Total number of shares underlying grants outstanding as of June 30, 2022	714,867	215,251	2,058,357	657,950	3,646,425

Disclosure of Number of Founders' Warrants, Warrants and Free Shares Outstanding and Their Characteristics


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
BSPCE 2012-2	6.65	6.63	44.3% - 47.6%		5 / 7.3	0.84% - 1.22%		0.00	%	288	—	—
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 2015-2	18.57	18.57	58% - 62% - 61%		5.5/6/6.5	0.39	%	0.00	%	650	—	—
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	—	—
BSPCE 2016 Performance	14.46	14.46	59	%	5	0.19	%	0.00	%	1,212	27	5
BSPCE 2017 Ordinary	15.93	15.93	58% - 61% - 59%		5.5/6/6.5	0.23	%	0.00	%	1,000	—	—
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.	27	5


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
BSA 04-2012	6.00	6.00	49	%	10	0.96	%	0.00	%	183	—	—
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 2017	15.76	15.76	33	%	2.4	—	%	0.00	%	—	—	—
BSA 2018	13.55	13.55	38	%	4.8	0.7% - 0.1%		0.00	%	2	—	—
BSA 2018-1	13.55	13.55	38	%	4.8	0.7% - 0.1%		0.00	%	—	—	—
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	—	44
BSA 2021 (b)	n.a.	13.64	n.a.		10	n.a.		0.00	%	—	—	—
Total BSA	n.a.	n.a.	n.a.		n.a.	n.a.		n.a.		n.a.	—	44


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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
AGA 2018-1	12.87	0.00	n.a.	n.a.	0.00	%	0.00	%	4,951	—	16
AGA 2018-2	12.87	0.00	n.a.	n.a.	0.00	%	0.00	%	75	—	—
AGA 2019-1	10.90	0.00	n.a.	n.a.	0.19% / 0.141%		0.00	%	4,776	—	422
AGA 2020	5.90	0.00	n.a.	n.a.	-0.74%/ -0.69%		0.00	%	287	28	71
AGA 2021	13.60	0.00	n.a.	n.a.	0.63% / 0.59%		0.00	%	4,869	1,146	473
AGA 2022	3.68	0	n.a.	n.a.	0.95% /1.46%		0.00	%	1,092	12	—
Total AGA	n.a.	n.a.	n.a.	n.a.	n.a.		n.a.		n.a.	1,186	983


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2022	27	—	147	1,186	1,360


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2021	5	44	367	983	1,398

Disclosure 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 2022 (in thousands of euros)	Expense for the first half of 2021 (in thousands of euros)
OSA 2016 Performance	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 Ordinary	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	(1)	13
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	28	225
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	(49)	80
OSA 2021-04 P	13.60	13.74	39.10	%	10	0.03	%	0.00	%	1,816	76	39
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	72	4
OSA 2021-06 P	12.20	12.99	39.10	%	10	0.13	%	0.00	%	212	12	5
OSA 2022-06 P	3.68	4.16	40.08	%	10	2.28	%	0.00	%	71	—	—
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	8	—
Total OSA	n.a.	n.a.	n.a.		n.a.	n.a.		n.a.		n.a.	147	367


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2022	27	—	147	1,186	1,360


(in thousands of euros)	BSPCE	BSA	OSA	AGA	Total
Expense for the year ended June 30, 2021	5	44	367	983	1,398

Net financial income (loss) (Tables)

6 Months Ended

Jun. 30, 2022

Net Financial Income (Loss) [Abstract]

Summary of Net Financial Income (Loss)


	For the six month period ended June 30,
(in thousands of euros)	2022	2021
Income from cash and cash equivalents	6	—
Foreign exchange gains	2,459	2,511
Other financial income	—	—
Total financial income	2,465	2,511
Interest cost	(2,602)	(2,960)
IFRS 16 related interests	(122)	(152)
Foreign exchange losses	(216)	(39)
Total financial expenses	(2,940)	(3,152)
Net financial income (loss)	(474)	(640)

Loss per share (Tables)

6 Months Ended

Jun. 30, 2022

Earnings per share [abstract]

Schedule of Basic and Diluted Loss Per Share


	For the six month period ended June 30,
	2022	2021
Net loss for the period (in thousands of euros)	(26,357)	(30,420)
Weighted average number of shares	34,841,876	34,619,072
Basic loss per share (in euros)	(0.76)	(0.88)
Diluted loss per share (in euros)	(0.76)	(0.88)

Related parties (Tables)

6 Months Ended

Jun. 30, 2022

Summary 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)	2022	2021
Salaries, wages and benefits	486	610
Share-based payments	1,131	743
Supervisory Board’s fees	95	245
Total compensation to related parties	1,712	1,598

Company information (Details)	6 Months Ended
Company information (Details)	Jun. 30, 2022 program
Disclosure Of Information Related To The Company [Abstract]
Number of company-led programs	2

Consolidated principles and methods (Details)		6 Months Ended
Consolidated principles and methods (Details)	May 18, 2022 shares	Jun. 30, 2022 subsidiary	Jun. 30, 2021
Disclosure of changes in accounting estimates [line items]
Number of subsidiaries \| subsidiary		5
Closing foreign exchange rate		1.0387	1.1884
Average foreign exchange rate		1.0940	1.2057
Royalties agreement, period		6 years
Kepler Cheuvreux subscription agreement \| BSA
Disclosure of changes in accounting estimates [line items]
Underwriting agreement, maximum number of shares issued (in shares) \| shares	5,200,000
Underwriting agreement, maximum period	24 months

Significant arrangements (Details) € in Thousands, $ in Millions		1 Months Ended					4 Months Ended	6 Months Ended			12 Months Ended
	May 18, 2022 market_price trading_day shares	May 31, 2021 study	Mar. 31, 2021 USD ($)	Mar. 31, 2019 EUR (€)	Oct. 31, 2018 EUR (€)	Jul. 31, 2018	Jun. 30, 2021 USD ($)	Jun. 30, 2022 EUR (€) patient	Jun. 30, 2022 USD ($) patient	Jun. 30, 2021 EUR (€)	Dec. 31, 2012	Dec. 31, 2021 EUR (€)	Jan. 31, 2019 USD ($)
Disclosure of transactions between related parties [line items]
Contract termination indemnities (PharmaEngine)								€ (963)		€ (5,414)
Royalties agreement, period								6 years	6 years
Other income								€ 1,329		1,309
Increase in loans and conditional advances								0		€ 0
Prepaid expenses								1,425				€ 2,213
Kepler Cheuvreux subscription agreement \| BSA
Disclosure of transactions between related parties [line items]
Underwriting agreement, maximum number of shares issued (in shares) \| shares	5,200,000
Underwriting agreement, maximum period	24 months
Underwriting agreement, number of daily volume weighted average market price \| market_price	2
Underwriting agreement, number of preceding trading days \| trading_day	2
Underwriting agreement, maximum discount	5.00%
Gilbert Dupont Agreement
Disclosure of transactions between related parties [line items]
Agreement, renewal period											1 year
Termination of PharmaEngine collaboration agreement, NBTXR3
Disclosure of transactions between related parties [line items]
Contractual commitments, payment \| $							$ 6.5
Contractual commitments, milestone payment upon receipt of clinical study reports \| $			$ 1.0
Contract termination indemnities (PharmaEngine)								€ 963	$ 1.0
Contractual commitments, milestone payment upon second regulatory approval \| $			$ 5.0
Royalties agreement, period			10 years
LianBio, NBTXR3
Disclosure of transactions between related parties [line items]
Number of global registrational studies supported \| study		5
MD Anderson Cancer Center, NBTXR3
Disclosure of transactions between related parties [line items]
Number of patients in clinical trial \| patient								340	340
Contractual commitments, payment \| $													$ 11.0
Prepaid expenses								€ 500				€ 1,000
EIB loan
Disclosure of transactions between related parties [line items]
Royalties agreement, period						6 years
Increase in loans and conditional advances				€ 14,000	€ 16,000
Borrowings, grace period				2 years

Intangible assets - Schedule of Intangible Assets (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period	€ 4
Increases	(3)
Decreases	0
Transfer	0
Intangible assets at end of period	1
Gross book value of intangible assets
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period	722
Increases
Decreases	0
Transfer	0
Intangible assets at end of period	722
Gross book value of intangible assets \| Patents
Disclosure of detailed information about intangible assets [line items]
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 [line items]
Intangible assets at beginning of period	657
Increases	0
Decreases	0
Transfer	0
Intangible assets at end of period	657
Gross book value of intangible assets \| Intangible assets in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period	0
Increases	0
Decreases	0
Transfer	0
Intangible assets at end of period	0
Accumulated depreciation of intangible assets
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period	(718)
Increases	(3)
Decreases	0
Transfer	0
Intangible assets at end of period	(721)
Accumulated depreciation of intangible assets \| Patents
Disclosure of detailed information about intangible assets [line items]
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 [line items]
Intangible assets at beginning of period	(652)
Increases	(3)
Decreases	0
Transfer	0
Intangible assets at end of period	€ (656)

Intangible assets - Additional Information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Intangible assets other than goodwill [abstract]
Impairment loss recognised in profit or loss, intangible assets other than goodwill	€ 0

Property, plant and equipment - Schedule of Property, Plant and Equipment (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	€ 8,186
Increases	(662)
Decreases	(114)
Other movements & transfer.	0
Currency translation	2
Property, plant and equipment at end of period	7,412
Gross book value of tangible assets
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	15,017
Increases	81
Decreases	(160)
Other movements & transfer.	0
Currency translation	9
Property, plant and equipment at end of period	14,947
Gross book value of tangible assets \| Fixtures, fittings and installations
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	3,318
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	3,318
Gross book value of tangible assets \| Right of use – Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	8,393
Increases	2
Decreases	(158)
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	8,238
Gross book value of tangible assets \| Technical equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,135
Increases	29
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	2,164
Gross book value of tangible assets \| Office and IT equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,010
Increases	32
Decreases	(2)
Other movements & transfer.	0
Currency translation	6
Property, plant and equipment at end of period	1,046
Gross book value of tangible assets \| Transport equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	33
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	3
Property, plant and equipment at end of period	37
Gross book value of tangible assets \| Right of use – Transport equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	28
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	28
Gross book value of tangible assets \| Tangible assets in progress
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	98
Increases	19
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	117
Gross book value of tangible assets \| Advances and deposits on assets
Disclosure of detailed information about property, plant and equipment [line items]
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
Accumulated depreciation of tangible assets
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(6,831)
Increases	(743)
Decreases	46
Other movements & transfer.	0
Currency translation	(7)
Property, plant and equipment at end of period	(7,535)
Accumulated depreciation of tangible assets \| Fixtures, fittings and installations
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(1,641)
Increases	(160)
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(1,801)
Accumulated depreciation of tangible assets \| Right of use – Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(2,610)
Increases	(454)
Decreases	43
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(3,020)
Accumulated depreciation of tangible assets \| Technical equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(1,644)
Increases	(88)
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	(1,731)
Accumulated depreciation of tangible assets \| Office and IT equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(875)
Increases	(42)
Decreases	2
Other movements & transfer.	0
Currency translation	(4)
Property, plant and equipment at end of period	(918)
Accumulated depreciation of tangible assets \| Transport equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(33)
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	(3)
Property, plant and equipment at end of period	(37)
Accumulated depreciation of tangible assets \| Right of use – Transport equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(29)
Increases	0
Decreases	0
Other movements & transfer.	0
Currency translation	0
Property, plant and equipment at end of period	€ (28)

Property, plant and equipment - Additional Information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	€ 0
Disposals, property, plant and equipment	114
Gross book value of tangible assets
Disclosure of detailed information about property, plant and equipment [line items]
Disposals, property, plant and equipment	160
Right of use – Buildings \| Gross book value of tangible assets
Disclosure of detailed information about property, plant and equipment [line items]
Disposals, property, plant and equipment	158
Right of use – Buildings \| Gross book value of tangible assets \| Lease contract, Oberkampf Street
Disclosure of detailed information about property, plant and equipment [line items]
Disposals, property, plant and equipment	€ 200

Non-current financial assets - Disclosure of Changes in Non-current Financial Assets (Details) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Non-current financial assets at beginning of period	€ 519	€ 505
Additions	0	9
Decreases	170	6
Currency translation adjustments	3	3
Transfer	0	8
Non-current financial assets at end of period	352	519
Liquidity contract - Cash account \| Financial assets at fair value, class
Disclosure of financial assets [line items]
Non-current financial assets at beginning of period	98	105
Additions	0	0
Decreases	37	6
Currency translation adjustments	0	0
Transfer	0	0
Non-current financial assets at end of period	61	98
Other long- term investments pledged as collateral \| Financial assets at amortised cost, class
Disclosure of financial assets [line items]
Non-current financial assets at beginning of period	0	0
Additions	0	0
Decreases	0	0
Currency translation adjustments	0	0
Transfer	0	0
Non-current financial assets at end of period	0	0
Security deposits paid \| Financial assets at amortised cost, class
Disclosure of financial assets [line items]
Non-current financial assets at beginning of period	421	401
Additions	0	9
Decreases	133	0
Currency translation adjustments	3	3
Transfer	0	8
Non-current financial assets at end of period	€ 292	€ 421

Non-current financial assets - Additional Information (Details) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Decrease through derecognition	€ 170	€ 6
Financial assets at amortised cost, class \| Security deposits paid
Disclosure of financial assets [line items]
Decrease through derecognition	133	€ 0
Financial assets at amortised cost, class \| Security deposits paid, overpayment \| Nanobiotix S.A.
Disclosure of financial assets [line items]
Decrease through derecognition	110
Financial assets at amortised cost, class \| Security deposits paid, refund \| Nanobiotix Corp.
Disclosure of financial assets [line items]
Decrease through derecognition	€ 22

Trade receivables and other current assets - Disclosure of Break Down of Trade Receivables (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables	€ 238	€ 0

Trade receivables and other current assets - Disclosure of Break Down of Other Current Assets (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Research tax credit receivable	€ 3,328	€ 2,490
VAT receivable	1,183	1,058
Prepaid expenses	1,425	2,213
Other receivables	3,665	3,378
Other current assets	€ 9,601	€ 9,139

Trade receivables and other current assets - Additional Information (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Prepaid expenses	€ 1,425	€ 2,213
Current advances to suppliers	3,000
Clinical products
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Prepaid expenses	100
Third party services
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Prepaid expenses	200
MD Anderson Cancer Center, NBTXR3
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Prepaid expenses	500	€ 1,000
ICON Plc
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Current advances to suppliers	1,800
Imaging EndPoints
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Current advances to suppliers	€ 600

Trade receivables and other current assets - Disclosure of Changes in Research Tax Credit Receivables (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Research tax credit receivable at beginning of period	€ 2,490
Research tax credit receivable at end of period	3,328
2022 Tax Year \| Nanobiotix S.A.
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Research tax credit	943
2022 Tax Year \| Curadigm SAS
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Research tax credit	110
2021 Tax Year
Disclosure of Trade Receivables and Other Current Assets [Line Items]
Refund of research tax credit	€ (215)

Cash and cash equivalents (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Cash and cash equivalents	€ 63,021	€ 83,921	€ 102,336	€ 119,151

Share Capital - Disclosure of Details of Share Capital Transactions (Details) - EUR (€) € in Thousands			6 Months Ended
	Jun. 22, 2022	Mar. 11, 2022	Jun. 30, 2022	Jun. 30, 2021
Disclosure of classes of share capital [line items]
Equity at beginning of period			€ 26,790	€ 70,468
Capital increase			0	0
Subscription of warrants			0	43
Equity at end of period			1,792	41,431
Share Capital
Disclosure of classes of share capital [line items]
Equity at beginning of period			€ 1,045	€ 1,033
Number of shares outstanding at beginning of period (in shares)			34,825,872	34,432,122
Capital increase			€ 2	€ 12
Free Shares vested/Capital increase (in shares)			50,000	393,750
Equity at end of period			€ 1,046	€ 1,045
Number of shares outstanding at end of period (in shares)			34,875,872	34,825,872
Premiums related to share capital
Disclosure of classes of share capital [line items]
Equity at beginning of period			€ 255,767	€ 255,735
Capital increase				(12)
Prior period adjustment	€ 2
Subscription of warrants			(7)	43
Equity at end of period			€ 255,760	€ 255,782
AGA 2019-1 \| Share Capital
Disclosure of classes of share capital [line items]
Capital increase		€ 2
Free Shares vested/Capital increase (in shares)		50,000
AGA 2022 \| Premiums related to share capital
Disclosure of classes of share capital [line items]
Subscription of warrants	€ (9)

Share Capital - Capital Issued (Details) - EUR (€) € / shares in Units, € in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Total shareholders’ equity	€ 1,792	€ 26,790	€ 41,431	€ 70,468
Par value per share (euro per share)	€ 0.03
Share Capital
Disclosure of classes of share capital [line items]
Total shareholders’ equity	€ 1,046	€ 1,045	€ 1,045	€ 1,033
Number of shares outstanding (in shares)	34,875,872	34,825,872	34,825,872	34,432,122

- Definition

The amount of residual interest in the assets of the entity after deducting all its liabilities.

+ References + Details

Share Capital - Treasury Shares (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Treasury shares	€ 239	€ 202
Treasury shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	25,706

Share Capital - Founder's Warrants, Warrants, Stock Options and Free Shares (Details)	Jun. 30, 2022 plan_type
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Number of share-based payment arrangement plans type	4

Share Capital - Stock Option Plans (Details)	Jun. 22, 2022 shares € / shares	Jun. 30, 2022 € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share (euro per share)		€ 0.03
OSA 2022-06 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of share options granted (in shares) \| shares	170,400
Exercise price (in euros per share)	€ 4.16
OSA 2022-06 Ordinaire
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 \| OSA 2022-06 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of share options granted (in shares) \| shares	170,400
Number of ordinary share subscribed per each OSA \| shares	1
Par value per share (euro per share)	€ 0.03
Exercise price (in euros per share)	€ 4.16
Maximum term of options granted for share-based payment arrangement	10 years
Executive Board and Employees \| OSA 2022-06 Performance \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	10.00%
Share price milestone, Euronext Paris	€ 24.00
Executive Board and Employees \| OSA 2022-06 Performance \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	10.00%
Share price milestone, Euronext Paris	€ 30.00
Executive Board and Employees \| OSA 2022-06 Performance \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	40.00%
Share price milestone, Euronext Paris	€ 40.00
Executive Board and Employees \| OSA 2022-06 Performance \| Tranche four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	40.00%
Share price milestone, Euronext Paris	€ 60.00
Executive Board and Employees \| OSA 2022-06 Performance \| From first year of grant date
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements, maximum percentage exercised	10.00%
Executive Board and Employees \| OSA 2022-06 Performance \| From second year of grant date
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements, maximum percentage exercised	30.00%
Executive Board and Employees \| OSA 2022-06 Performance \| From third year of grant date
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements, maximum percentage exercised	60.00%
Executive Board and Employees \| OSA 2022-06 Ordinaire
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total number of share options granted (in shares) \| shares	410,500
Number of ordinary share subscribed per each OSA \| shares	1
Par value per share (euro per share)	€ 0.03
Exercise price (in euros per share)	€ 4.16
Maximum term of options granted for share-based payment arrangement	10 years
Executive Board and Employees \| OSA 2022-06 Ordinaire \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	33.33%
Executive Board and Employees \| OSA 2022-06 Ordinaire \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	33.33%
Executive Board and Employees \| OSA 2022-06 Ordinaire \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting percentage	33.33%

Share Capital - Free Share Plans (Details)	Jun. 22, 2022 shares € / shares	Apr. 20, 2021 shares	Jun. 30, 2022 € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share (euro per share) \| € / shares			€ 0.03
AGA 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares issued (in shares) \| shares		300,039
Vesting requirements, holding period		1 year
Executive Board and Employees \| AGA 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares issued (in shares) \| shares	300,039
Par value per share (euro per share) \| € / shares	€ 0.03
Vesting requirements, holding period	1 year
Vesting requirements, acquisition period	2 years
Maximum term for performance obligations	24 months

Share Capital - Equity Line Agreement (Details) - Kepler Cheuvreux subscription agreement - BSA		1 Months Ended
	May 18, 2022 EUR (€) market_price trading_day € / shares shares	Jun. 30, 2022 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Underwriting agreement, maximum number of shares issued (in shares)	5,200,000
Underwriting agreement, maximum period	24 months
Underwriting agreement, aggregate fixed issue price (in euro per share) \| € / shares	€ 500
Underwriting agreement, number of daily volume weighted average market price \| market_price	2
Underwriting agreement, number of preceding trading days \| trading_day	2
Underwriting agreement, maximum discount	5.00%
Number of warrants (BSAs) exercised (in shares)		0
Underwriting agreement, initial investment \| €	€ 0

Share Capital - Disclosure of Details of Warrants (BSAs) (Details) - shares	1 Months Ended
	Jun. 30, 2022	May 18, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of warrants (BSAs) outstanding (in shares)	3,646,425
BSA
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of warrants (BSAs) outstanding (in shares)	215,251
Kepler Cheuvreux subscription agreement \| BSA
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum number of shares to be issued (in shares)	5,200,000,000	5,200,000,000
Number of warrants (BSAs) exercised (in shares)	0
Number of shares issued (in shares)	0
Number of warrants (BSAs) outstanding (in shares)	5,200,000,000

Provisions - Disclosure of Changes in Provisions (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of other provisions [table]
Other provisions at beginning of period	€ 428
Increases	80
Decreases	(84)
Currency translation adjustments	4
Other provisions at end of period	428
Non-current provisions
Disclosure of other provisions [table]
Other provisions at beginning of period	318
Increases	0
Decreases	(68)
Currency translation adjustments	0
Other provisions at end of period	250
Lump-sum retirement benefits
Disclosure of other provisions [table]
Other provisions at beginning of period	318
Increases	0
Decreases	(68)
Currency translation adjustments	0
Other provisions at end of period	250
Current provisions
Disclosure of other provisions [table]
Other provisions at beginning of period	110
Increases	80
Decreases	(16)
Currency translation adjustments	4
Other provisions at end of period	178
Provisions for disputes
Disclosure of other provisions [table]
Other provisions at beginning of period	94
Increases	80
Decreases	0
Currency translation adjustments	4
Other provisions at end of period	178
Provisions for charges
Disclosure of other provisions [table]
Other provisions at beginning of period	16
Increases	0
Decreases	(16)
Currency translation adjustments	0
Other provisions at end of period	€ 0

Provisions - Additional Information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of other provisions [table]
Additional provisions, other provisions	€ 80
Provisions for disputes
Disclosure of other provisions [table]
Additional provisions, other provisions	€ 80

Provisions - Disclosure of Commitments for Retirement Benefits (Details) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Provisions [abstract]
Provision as of beginning of period	€ 318	€ 414	€ 414
Cost of services	38	€ 42	84
Discounting costs	0		1
Expense for the period	38		85
Actuarial gains or losses recognized in other comprehensive income	(106)		(182)
Provision as of the end of period	€ 250		€ 318

Provisions - Disclosure of Assumptions Used to Measure Retirement Benefits (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [table]
Social security contribution rate	42.00%	42.00%
Discount rate	2.92%	0.98%
Staff turnover	5.86%	5.86%
Duration	20 years	20 years
Executive
Disclosure of defined benefit plans [table]
Retirement assumptions	66 years	66 years
Salary increase rate (including inflation)	3.00%	3.00%
Non-executive
Disclosure of defined benefit plans [table]
Retirement assumptions	64 years	64 years
Salary increase rate (including inflation)	0.025%	0.025%

Financial liabilities - Summary of Changes in Financial Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Changes In Financial Liabilities [Line Items]
Current financial liabilities	€ 9,104	€ 8,204
Non-current financial liabilities	36,002	37,816
Total financial liabilities	45,106	46,020
Lease liabilities
Disclosure Of Changes In Financial Liabilities [Line Items]
Current financial liabilities	1,103	1,126
Non-current financial liabilities	4,855	5,393
Conditional advances
Disclosure Of Changes In Financial Liabilities [Line Items]
Current financial liabilities	600	800
Non-current financial liabilities	2,247	2,259
PGE \| Long-term borrowings
Disclosure Of Changes In Financial Liabilities [Line Items]
Current financial liabilities	2,326	1,086
Non-current financial liabilities	7,738	8,982
EIB loan \| Long-term borrowings
Disclosure Of Changes In Financial Liabilities [Line Items]
Current financial liabilities	5,075	5,192
Non-current financial liabilities	€ 21,161	€ 21,182

- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

+ References + Details

Financial liabilities - Additional Information (Details) € in Thousands		1 Months Ended					6 Months Ended		12 Months Ended
	Jul. 10, 2020 EUR (€) quarterly_instalment	Jul. 31, 2020	Jun. 30, 2020 EUR (€)	Mar. 31, 2019 EUR (€)	Oct. 31, 2018 EUR (€)	Jul. 31, 2018 EUR (€) tranche	Jun. 30, 2022 EUR (€)	Jun. 30, 2021 EUR (€)	Dec. 31, 2018 EUR (€)
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Proceeds from borrowings							€ 0	€ 0
Royalties agreement, period							6 years
Consolidated forecasted sales, period							6 years
EIB loan
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Number of tranches \| tranche						3
Proceeds from borrowings				€ 14,000	€ 16,000
Borrowing, deferment period to request funds		12 months
Royalties agreement, period						6 years
Borrowings							€ 31,300
EIB loan \| Fixed interest rate
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Total interest payable							6,000
Interest payable							4,000
EIB loan \| Variable interest rate
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Total interest payable							€ 3,400
EIB loan \| Top of range
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Notional amount						€ 40,000
HSBC “PGE”
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Notional amount			€ 5,000
Proceeds from borrowings			€ 5,000
Borrowing, initial period bearing no interest			12 months
Borrowing, deferment period			1 year
Borrowing, interest rate			0.31%
HSBC “PGE” \| Top of range
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Borrowing, deferment period			5 years
HSBC “PGE” \| Bottom of range
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Borrowing, deferment period			1 year
Bpifrance “PGE”
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Notional amount			€ 5,000
Proceeds from borrowings	€ 5,000
Borrowing, initial period bearing no interest	12 months
Borrowing, interest rate	2.25%
Borrowing, maturity	6 years
Percentage of State-Guaranteed loan	0.90
Borrowing, subsequent period bearing interest	5 years
Borrowing, guarantee fee	1.61%
Number of quarterly instalments \| quarterly_instalment	20
Banque Publique d’Investissement
Disclosure Of Detailed Information About Financial Liabilities [Line Items]
Advances, deferment period									18 months
Advances, interest rate									1.56%
Advances received									€ 2,100

Financial liabilities - Summary 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, 2022 EUR (€)
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	€ 29,433
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	26
Accumulated fixed interest expense accrual	842
Accumulated variable interest expense accrual	1,657
Repayment	(2,875)
Liabilities arising from financing activities at end of period	29,084
Bpifrance advance
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	2,266
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	9
Accumulated fixed interest expense accrual	16
Accumulated variable interest expense accrual	0
Repayment	0
Liabilities arising from financing activities at end of period	2,291
Interest-free Bpifrance loan
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	493
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	5
Accumulated fixed interest expense accrual	0
Accumulated variable interest expense accrual	0
Repayment	(250)
Liabilities arising from financing activities at end of period	248
Curadigm Bpifrance advance
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	300
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	8
Accumulated fixed interest expense accrual	0
Accumulated variable interest expense accrual	0
Repayment	0
Liabilities arising from financing activities at end of period	308
EIB loan
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	26,374
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	4
Accumulated fixed interest expense accrual	826
Accumulated variable interest expense accrual	1,657
Repayment	(2,625)
Liabilities arising from financing activities at end of period	€ 26,236

Financial liabilities - Summary of Bank Loans (Details) - Long-term borrowings € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	€ 10,068
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	(6)
Accumulated fixed interest accrual	78
Repayment	(77)
Liabilities arising from financing activities at end of period	10,064
HSBC “PGE”
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	5,030
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	(2)
Accumulated fixed interest accrual	22
Repayment	(20)
Liabilities arising from financing activities at end of period	5,030
Bpifrance “PGE”
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	5,038
Changes in liabilities arising from financing activities [abstract]
Impact of discounting and accretion	(4)
Accumulated fixed interest accrual	56
Repayment	(56)
Liabilities arising from financing activities at end of period	€ 5,034

Financial liabilities - Summary of Changes in Lease Liabilities (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Fixed interest expense	€ 122	€ 152
Lease liabilities
Summary Of Conditional Advances, Banks Loans And Loans [Line Items]
Liabilities arising from financing activities at beginning of period	6,519
New lease contracts	2
Impact of discounting of the new lease contracts	0
Fixed interest expense	122
Repayment of lease	(563)
Termination of rental contract	(122)
Liabilities arising from financing activities at end of period	€ 5,958

Financial liabilities - Summary of Maturity Analysis for Advances Loans and Lease Liabilities (Details) € in Thousands		1 Months Ended	6 Months Ended
	Jul. 10, 2020	Jun. 30, 2020	Jun. 30, 2022 EUR (€) borrowing
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Lease liabilities			€ 6,636
Total			€ 51,356
Borrowing, number of PGE \| borrowing			2
Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Lease liabilities			€ 1,103
Total			9,104
Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Lease liabilities			2,207
Total			34,363
Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Lease liabilities			2,198
Total			6,760
More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Lease liabilities			1,128
Total			1,128
Bpifrance
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			2,408
Bpifrance \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			300
Bpifrance \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			500
Bpifrance \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			1,608
Bpifrance \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
Interest-free Bpifrance loan
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			250
Interest-free Bpifrance loan \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			250
Interest-free Bpifrance loan \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
Interest-free Bpifrance loan \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
Interest-free Bpifrance loan \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
Curadigm interest-free Bpifrance advance
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			350
Curadigm interest-free Bpifrance advance \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			50
Curadigm interest-free Bpifrance advance \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			200
Curadigm interest-free Bpifrance advance \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			100
Curadigm interest-free Bpifrance advance \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
HSBC "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			5,177
Borrowing, deferment period		1 year
HSBC "PGE" \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			1,281
HSBC "PGE" \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			2,570
HSBC "PGE" \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			1,266
HSBC "PGE" \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
Bpifrance "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			5,267
Borrowing, maturity	6 years
Bpifrance "PGE" \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			1,045
Bpifrance "PGE" \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			2,634
Bpifrance "PGE" \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			1,589
Bpifrance "PGE" \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
EIB fixed rate loan
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			31,328
EIB fixed rate loan \| Less than 1 year
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			5,075
EIB fixed rate loan \| Between 1 and 3 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			26,253
EIB fixed rate loan \| Between 3 and 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			0
EIB fixed rate loan \| More than 5 years
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowings			€ 0
HSBC "PGE" and Bpifrance "PGE"
Summary of Maturity Analysis for Advances Loans and Lease Liabilities [Line Items]
Borrowing, maturity			5 years
Borrowing, deferment period			1 year

Trade payables and other current liabilities - Disclosure of Trade And Other Payables (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Accrued expenses - clinical trials	€ 3,724	€ 1,486
Other trade payables	5,520	4,996
Total trade and other payables	€ 9,244	€ 6,482

Trade payables and other current liabilities - Additional Information (Details) € in Thousands, $ in Millions	6 Months Ended
	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 EUR (€)
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase of accrued expenses	€ 2,200
Increase of other trade payables	500
Increase of other accruals	1,000
Decrease of trade payables	400
Increase in payroll tax and other payroll liabilities	1,000
Deferred revenues and contract liabilities	16,684		€ 16,518
Nanobiotix S.A.
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase in payroll tax and other payroll liabilities	700
Increase in accrued bonuses	500
Increase in accrued paid vacation	200
Nanobiotix Corp.
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase in payroll tax and other payroll liabilities	200
312 study
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase of accrued expenses	2,100
1100 study
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Increase of accrued expenses	200
Termination of PharmaEngine collaboration agreement, NBTXR3
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Current accrued expenses \| $		$ 1
LianBio, NBTXR3
Disclosure of Trade Payables and Other Current Liabilities [Line Items]
Deferred revenues and contract liabilities	€ 16,500

Trade payables and other current liabilities - Disclosure of Other Current Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Tax liabilities	€ 341	€ 258
Payroll tax and other payroll liabilities	5,782	4,820
Other payables	1,247	453
Other current liabilities	€ 7,370	€ 5,531

Trade payables and other current liabilities - Disclosure of Deferred Income and Contract Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Deferred revenues and contract liabilities	€ 16,684	€ 16,518

Financial instruments included in the statement of financial position and impact on income (Details) € in Thousands	Jun. 30, 2022 EUR (€)
Disclosure of detailed information about financial instruments [line items]
Total financial assets	€ 63,610
Total financial assets, at fair value	63,610
Total financial liabilities	53,349
Total financial liabilities, at fair value	54,349
Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	54,349
Non-current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	36,002
Total financial liabilities, at fair value	36,002
Non-current financial liabilities \| Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	36,002
Current financial liabilities
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	9,104
Total financial liabilities, at fair value	9,104
Current financial liabilities \| Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	9,104
Trade payables and other payables
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	9,244
Total financial liabilities, at fair value	9,244
Trade payables and other payables \| Financial liabilities at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial liabilities	9,244
Financial assets carried at fair value through profit or loss
Disclosure of detailed information about financial instruments [line items]
Total financial assets	60
Financial assets at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial assets	63,550
Non-current financial assets
Disclosure of detailed information about financial instruments [line items]
Total financial assets	352
Total financial assets, at fair value	352
Non-current financial assets \| Financial assets carried at fair value through profit or loss
Disclosure of detailed information about financial instruments [line items]
Total financial assets	60
Non-current financial assets \| Financial assets at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial assets	292
Trade receivables
Disclosure of detailed information about financial instruments [line items]
Total financial assets	238
Total financial assets, at fair value	238
Trade receivables \| Financial assets at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial assets	238
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Total financial assets	63,021
Total financial assets, at fair value	63,021
Cash and cash equivalents \| Financial assets at amortised cost
Disclosure of detailed information about financial instruments [line items]
Total financial assets	€ 63,021

Revenue and other income - Additional Information (Details)	6 Months Ended
	Jun. 30, 2022
Revenue [abstract]
Research tax credit utilisation period	3 years

Revenue and other income - Schedule of Revenues and Other Income (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	€ 0	€ 10
Research tax credit	1,053	1,227
Subsidies	111	62
Other Income	165	20
Other income	1,329	1,309
Total revenue and other income	1,329	1,319
Services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	0	5
Other sales
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	€ 0	€ 5

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_32&doctype=Standard
-URIDate 2021-03-24

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2021-03-24

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard
-URIDate 2021-03-24

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2021-03-24

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard
-URIDate 2021-03-24

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard
-URIDate 2021-03-24

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2021-03-24

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2021-03-24

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2021-03-24

+ Details

Operating expenses - Disclosure of Research and Development Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Analysis of income and expense [abstract]
Purchases, sub-contracting and other expenses	€ (10,543)	€ (9,386)
Payroll costs (including share-based payments)	(5,395)	(5,105)
Depreciation, amortization, and provision expenses	(670)	(1,015)
Total research and development expenses	€ (16,608)	€ (15,506)

Operating expenses - Additional Information (Details) € in Thousands, $ in Millions	4 Months Ended	6 Months Ended
	Jun. 30, 2021 USD ($) employee	Jun. 30, 2022 EUR (€) employee	Jun. 30, 2021 EUR (€) employee
Disclosure Of Operating Expenses [Line Items]
Percentage of increase in employee benefit expense		(15.00%)
Increase in employee benefit expense		€ (1,100)
Number of employees \| employee	98	103	98
Expense from share-based payment transactions with employees		€ 1,360	€ 1,398
Termination of PharmaEngine collaboration agreement, NBTXR3
Disclosure Of Operating Expenses [Line Items]
Contractual commitments, payment \| $	$ 6.5
R&D
Disclosure Of Operating Expenses [Line Items]
Increase in purchases, sub-contracting and other expenses		€ 1,200
Percentage of increase in employee benefit expense		6.00%
Increase in employee benefit expense		€ 300
Number of employees \| employee		73
SG&A
Disclosure Of Operating Expenses [Line Items]
Percentage of increase in employee benefit expense		8.00%
Increase in employee benefit expense		€ 400
Increase in purchases, fees, and other expenses		€ 900
Number of employees \| employee		30

Operating expenses - Disclosure of Selling, General and Administrative Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Analysis of income and expense [abstract]
Purchases, fees and other expenses	€ (4,251)	€ (5,152)
Payroll costs (including share-based payments)	(5,244)	(4,848)
Depreciation, amortization and provision expenses	(140)	(176)
Total SG&A expenses	€ (9,635)	€ (10,176)

Operating expenses - Disclosure of Payroll Costs (Details) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022 EUR (€) employee	Jun. 30, 2021 EUR (€) employee	Dec. 31, 2021 EUR (€)
Analysis of income and expense [abstract]
Wages and salaries	€ (6,711)	€ (5,939)
Payroll taxes	(2,531)	(2,574)
Share-based payments	(1,360)	(1,398)
Retirement benefit obligations	(38)	(42)	€ (84)
Total payroll costs	€ (10,640)	€ (9,953)
Average headcount \| employee	101	93
End-of-period headcount \| employee	103	98

Operating expenses - Disclosure of Depreciation, Amortization and Provision Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Operating Expenses [Line Items]
Amortization expense of intangible assets	€ (14)	€ (25)
Amortization expense of tangible assets	(732)	(776)
Litigations		5
Provision for charges	(80)	(390)
Reversal of provision for charges		12
Total depreciation, amortization and provision expenses	(810)	(1,191)
R&D
Disclosure Of Operating Expenses [Line Items]
Amortization expense of intangible assets	(14)	(23)
Amortization expense of tangible assets	(579)	(602)
Litigations		3
Provision for charges	(80)	(390)
Reversal of provision for charges		0
Total depreciation, amortization and provision expenses	(670)	(1,015)
SG&A
Disclosure Of Operating Expenses [Line Items]
Amortization expense of intangible assets	0	(2)
Amortization expense of tangible assets	(153)	(174)
Litigations		1
Provision for charges	0	0
Reversal of provision for charges		12
Total depreciation, amortization and provision expenses	€ (140)	€ (176)

Operating expenses - Disclosure Of Other Operating Income (Expenses) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Analysis of income and expense [abstract]
Contract termination indemnities (PharmaEngine)	€ (963)	€ (5,414)
Total other operating income and expenses	€ 963	€ 5,414

Share-based payments - Additional Information (Details) - € / shares		6 Months Ended
	Sep. 16, 2014	Jun. 30, 2022
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Number of preceding trading days taken into account in the determination of the share price on the grant date		20 days
BSA 2014
Disclosure Of Detailed Information About Share-based Payments [Line Items]
Exercise price (in euros per share)	€ 17.67	€ 40

Share-based payments - Disclosure of Number of Shares Options Outstanding and Their Characteristics (Details) € / shares in Units, € in Thousands											6 Months Ended
	Jun. 22, 2022 EUR (€) uSDollarPerEuro € / shares	Jun. 21, 2021 EUR (€) uSDollarPerEuro € / shares	Apr. 20, 2021 EUR (€) uSDollarPerEuro € / shares	Mar. 11, 2020 EUR (€) uSDollarPerEuro € / shares	Oct. 24, 2019 EUR (€) uSDollarPerEuro € / shares	Mar. 29, 2019 EUR (€) uSDollarPerEuro € / shares	Mar. 06, 2018 EUR (€) uSDollarPerEuro € / shares	Jan. 07, 2017 EUR (€) uSDollarPerEuro € / shares	Nov. 03, 2016 EUR (€) uSDollarPerEuro € / shares	Feb. 02, 2016 EUR (€) uSDollarPerEuro € / shares	Jun. 30, 2022 EUR (€)	Jun. 30, 2021 EUR (€)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year											€ 1,360	€ 1,398
OSA
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year											147	367
OSA 2016-1 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares										€ 13.05
Exercise price (in euros per share) \| € / shares										€ 13.05
Volatility										59.00%
Maturity (in years) \| uSDollarPerEuro										5,000
Risk-free rate										0.19%
Yield										0.00%
Value of initial plan (in thousands of euros)										€ 69
Expense for the year											0	0
OSA 2016-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares									€ 14.26
Exercise price (in euros per share) \| € / shares									€ 14.26
Risk-free rate									0.04%
Yield									0.00%
Value of initial plan (in thousands of euros)									€ 27
Expense for the year											0	0
OSA 2016-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									58.00%
OSA 2016-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									62.00%
OSA 2016-2 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									59.00%
OSA 2016-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro									5.5
OSA 2016-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro									6
OSA 2016-2 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro									6.5
OSA 2017 Ordinary
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares								€ 15.93
Exercise price (in euros per share) \| € / shares								€ 14.97
Risk-free rate								0.23%
Yield								0.00%
Value of initial plan (in thousands of euros)								€ 31
Expense for the year											0	0
OSA 2017 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								58.00%
OSA 2017 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								61.00%
OSA 2017 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								59.00%
OSA 2017 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro								5.5
OSA 2017 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro								6
OSA 2017 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro								6.5
OSA 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares							€ 12.87
Exercise price (in euros per share) \| € / shares							€ 12.87
Volatility							35.00%
Risk-free rate							0.00%
Yield							0.00%
Value of initial plan (in thousands of euros)							€ 252
Expense for the year											0	0
OSA 2018 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro							5.5
OSA 2018 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro							6
OSA 2018 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro							6.5
OSA 2019-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares						€ 11.08
Exercise price (in euros per share) \| € / shares						€ 11.08
Yield						0.00%
Value of initial plan (in thousands of euros)						€ 140
Expense for the year											(1)	13
OSA 2019-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility						38.10%
Risk-free rate						0.103%
OSA 2019-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility						37.40%
Risk-free rate						0.149%
OSA 2019-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro						6
OSA 2019-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro						6.5
OSA 2019-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares					€ 6.41
Exercise price (in euros per share) \| € / shares					€ 6.41
Volatility					37.00%
Maturity (in years) \| uSDollarPerEuro					10,000
Risk-free rate					0.40%
Yield					0.00%
Value of initial plan (in thousands of euros)					€ 252
Expense for the year											0	0
OSA 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares				€ 6.25
Exercise price (in euros per share) \| € / shares				€ 6.25
Volatility				38.30%
Maturity (in years) \| uSDollarPerEuro				10,000
Risk-free rate				0.31%
Yield				0.00%
Value of initial plan (in thousands of euros)				€ 939
Expense for the year											28	225
OSA 2021-04 Ordinary
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares			€ 13.60
Exercise price (in euros per share) \| € / shares			€ 13.74
Yield			0.00%
Value of initial plan (in thousands of euros)			€ 684
Expense for the year											(49)	80
OSA 2021-04 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility			38.90%
Risk-free rate			0.38%
OSA 2021-04 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility			37.80%
Risk-free rate			0.33%
OSA 2021-04 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility			38.30%
Risk-free rate			0.28%
OSA 2021-04 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro			5.5
OSA 2021-04 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro			6
OSA 2021-04 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro			6.5
OSA 2021-04 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares			€ 13.60
Exercise price (in euros per share) \| € / shares			€ 13.74
Volatility			39.10%
Maturity (in years) \| uSDollarPerEuro			10,000
Risk-free rate			0.03%
Yield			0.00%
Value of initial plan (in thousands of euros)			€ 1,816
Expense for the year											76	39
OSA 2021-06 Ordinary
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares		€ 12.20
Exercise price (in euros per share) \| € / shares		€ 12.99
Yield		0.00%
Value of initial plan (in thousands of euros)		€ 246
Expense for the year											72	4
OSA 2021-06 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility		39.20%
Risk-free rate		0.35%
OSA 2021-06 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility		37.90%
Risk-free rate		0.30%
OSA 2021-06 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility		38.10%
Risk-free rate		0.26%
OSA 2021-06 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro		5.5
OSA 2021-06 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro		6
OSA 2021-06 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro		6.5
OSA 2021-06 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares		€ 12.20
Exercise price (in euros per share) \| € / shares		€ 12.99
Volatility		39.10%
Maturity (in years) \| uSDollarPerEuro		10,000
Risk-free rate		0.13%
Yield		0.00%
Value of initial plan (in thousands of euros)		€ 212
Expense for the year											12	5
OSA 2022-06 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares	€ 3.68
Exercise price (in euros per share) \| € / shares	€ 4.16
Volatility	40.08%
Maturity (in years) \| uSDollarPerEuro	10,000
Risk-free rate	2.28%
Yield	0.00%
Value of initial plan (in thousands of euros)	€ 71
Expense for the year											0	0
OSA 2022-06 Ordinaire
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros) \| € / shares	€ 3.68
Exercise price (in euros per share) \| € / shares	€ 4.16
Yield	0.00%
Value of initial plan (in thousands of euros)	€ 580
Expense for the year											€ 8	€ 0
OSA 2022-06 Ordinaire \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility	42.06%
Risk-free rate	1.83%
OSA 2022-06 Ordinaire \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility	41.21%
Risk-free rate	1.87%
OSA 2022-06 Ordinaire \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility	40.65%
Risk-free rate	1.90%
OSA 2022-06 Ordinaire \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro	5.5
OSA 2022-06 Ordinaire \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro	6
OSA 2022-06 Ordinaire \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years) \| uSDollarPerEuro	6.5

Net financial income (loss) - Summary of Net Financial Income (Loss) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Net Financial Income (Loss) [Abstract]
Income from cash and cash equivalents	€ 6	€ 0
Foreign exchange gains	2,459	2,511
Other financial income	0	0
Total financial income	2,465	2,511
Interest cost	(2,602)	(2,960)
IFRS 16 related interests	(122)	(152)
Foreign exchange losses	(216)	(39)
Total financial expenses	(2,940)	(3,152)
Financial income (loss)	€ (474)	€ (640)

Net financial income (loss) - Additional Information (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of financial instruments by type of interest rate [line items]
Foreign exchange gains	€ 2,459	€ 2,511
Interest costs	2,602	€ 2,960
Conditional advances and loans from Government and Public Authorities
Disclosure of financial instruments by type of interest rate [line items]
Accumulated fixed interest expense accrual	842
Accumulated variable interest expense accrual	1,657
EIB loan \| Conditional advances and loans from Government and Public Authorities
Disclosure of financial instruments by type of interest rate [line items]
Accumulated fixed interest expense accrual	826
Accumulated variable interest expense accrual	€ 1,657

Loss per share - Schedule of Basic and Diluted Loss Per Share (Details) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Earnings per share [abstract]
Net loss for the period (in thousands of euros)	€ (26,357)	€ (30,420)
Weighted average number of shares (in shares)	34,841,876,000	34,619,072,000
Basic loss per share (in euro per share)	€ (0.76)	€ (0.88)
Diluted loss per share (in euro per share)	€ (0.76)	€ (0.88)

Loss per share - Additional Information (Details) - shares		6 Months Ended
	May 18, 2022	Jun. 30, 2022
Earnings per share [line items]
Potential additional ordinary shares that are considered antidilutive (in shares)		8,846,425
Kepler Cheuvreux subscription agreement \| BSA
Earnings per share [line items]
Underwriting agreement, maximum number of shares issued (in shares)	5,200,000

Commitments (Details) € in Thousands, $ in Millions		1 Months Ended		6 Months Ended		42 Months Ended
Commitments (Details) € in Thousands, $ in Millions	May 18, 2022 trading_day shares	Mar. 31, 2021 USD ($)	Jul. 31, 2018	Jun. 30, 2022 EUR (€) patient	Jun. 30, 2022 USD ($) patient	Jun. 30, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Jan. 31, 2019 USD ($)
Disclosure of contingent liabilities [line items]
Guarantee of EIB loan by subsidiaries, minimum threshold			5.00%
Annual short term lease expense				€ 140
Annual lease expense				10
Prepaid expenses				€ 1,425		€ 1,425	€ 2,213
Royalties agreement, period				6 years	6 years
Kepler Cheuvreux subscription agreement \| BSA
Disclosure of contingent liabilities [line items]
Underwriting agreement, maximum number of shares issued (in shares) \| shares	5,200,000
Underwriting agreement, maximum period	24 months
Underwriting agreement, number of preceding trading days \| trading_day	2
Underwriting agreement, maximum discount	5.00%
MD Anderson Cancer Center, NBTXR3
Disclosure of contingent liabilities [line items]
Number of patients in clinical trial \| patient				340	340
Contractual commitments, payment \| $								$ 11.0
Contractual commitments, milestone payment						3,000
Prepaid expenses				€ 500		500	€ 1,000
Minimum number of patients enrolled \| patient				150	150
MD Anderson Cancer Center, NBTXR3 \| Bottom of range
Disclosure of contingent liabilities [line items]
Milestone payment increase \| $					$ 2.2
MD Anderson Cancer Center, NBTXR3 \| Top of range
Disclosure of contingent liabilities [line items]
Milestone payment increase \| $					$ 16.4
Termination of PharmaEngine collaboration agreement, NBTXR3
Disclosure of contingent liabilities [line items]
Contractual commitments, milestone payment upon second regulatory approval \| $		$ 5.0
Royalties agreement, period		10 years
EIB loan
Disclosure of contingent liabilities [line items]
Royalties agreement, period			6 years
Minimum \| EIB loan
Disclosure of contingent liabilities [line items]
Estimated financial effect of contingent liabilities				€ 35,000		€ 35,000

Related parties (Details) - EUR (€) € in Thousands	6 Months Ended
Related parties (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Jun. 30, 2021
Related party transactions [abstract]
Salaries, wages and benefits	€ 486	€ 610
Share-based payments	1,131	743
Supervisory Board’s fees	95	245
Total compensation to related parties	€ 1,712	€ 1,598

Subsequent events (Details) - Termination of PharmaEngine collaboration agreement, NBTXR3 - USD ($) $ in Millions		4 Months Ended
	Aug. 18, 2022	Jun. 30, 2021
Disclosure of non-adjusting events after reporting period [line items]
Contractual commitments, payment		$ 6.5
Major collaboration agreement
Disclosure of non-adjusting events after reporting period [line items]
Contractual commitments, payment	$ 1.0

Share-based payments - Disclosure of Changes in Share Options (Details)	Jun. 30, 2022 shares	Jun. 22, 2022 shares benefeciary € / shares	Jun. 21, 2021 shares benefeciary € / shares	Apr. 20, 2021 shares benefeciary € / shares	Mar. 11, 2020 shares benefeciary € / shares	Oct. 24, 2019 shares benefeciary € / 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
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of share options outstanding (in shares)	2,058,357
OSA 2016-1 Performance
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	120
Maximum total number of shares that may be subscribed (in shares)	400
OSA 2016-1 Performance \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)											0
OSA 2016-1 Performance \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary											2
OSA 2016-2
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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 \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)										0
OSA 2016-2 \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary										1
OSA 2017 Ordinary
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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 Ordinary \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)									0
OSA 2017 Ordinary \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary									2
OSA 2018
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	10,000
Total number of share options outstanding (in shares)	52,000
Maximum number of shares available for subscription (in shares)	52,000
Maximum total number of shares that may be subscribed (in shares)	52,000
OSA 2018 \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)								0
OSA 2018 \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary								5
OSA 2019-1
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	11,750
Total number of share options outstanding (in shares)	25,750
Maximum number of shares available for subscription (in shares)	25,750
Maximum total number of shares that may be subscribed (in shares)	25,750
OSA 2019-1 \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)							0
OSA 2019-1 \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary							12
OSA 2019 LLY
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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 number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)						500,000
OSA 2019 LLY \| Laurent LEVY
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)						500,000
OSA 2019 LLY \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary						0
OSA 2020
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	45,365
Total number of share options outstanding (in shares)	362,607
Maximum number of shares available for subscription (in shares)	275,509
Maximum total number of shares that may be subscribed (in shares)	362,607
OSA 2020 \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)					180,000
OSA 2020 \| Laurent LEVY
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)					120,000
OSA 2020 \| Anne-Juliette HERMANT
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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 number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary					104
OSA 2021-04 Ordinary
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	99,000
Total number of share options outstanding (in shares)	44,200
Maximum number of shares available for subscription (in shares)	14,730
Maximum total number of shares that may be subscribed (in shares)	44,200
OSA 2021-04 Ordinary \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)				0
OSA 2021-04 Ordinary \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary				13
OSA 2021-04 Performance
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	60,000
Total number of share options outstanding (in shares)	368,000
Maximum number of shares available for subscription (in shares)	0
Maximum total number of shares that may be subscribed (in shares)	368,000
OSA 2021-04 Performance \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)				240,000
OSA 2021-04 Performance \| Laurent LEVY
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)				180,000
OSA 2021-04 Performance \| Anne-Juliette HERMANT
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)				60,000
OSA 2021-04 Performance \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary				14
OSA 2021-06 Performance
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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 number of shares available for subscription (in shares)	0
Maximum total number of shares that may be subscribed (in shares)	60,000
OSA 2021-06 Performance \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)			60,000
OSA 2021-06 Performance \| Bart VAN RHIJN
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)			60,000
OSA 2021-06 Performance \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary			0
OSA 2021-06 Ordinary
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	20,000
Maximum total number of shares that may be subscribed (in shares)	60,000
OSA 2021-06 Ordinary \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)			60,000
OSA 2021-06 Ordinary \| Bart VAN RHIJN
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)			60,000
OSA 2021-06 Ordinary \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary			0
OSA 2022-06 Performance
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	0
Total number of share options outstanding (in shares)	170,400
Maximum number of shares available for subscription (in shares)	0
Maximum total number of shares that may be subscribed (in shares)	170,400
OSA 2022-06 Performance \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)		0
OSA 2022-06 Performance \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary		83
OSA 2022-06 Ordinaire
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
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)	0
Total number of share options outstanding (in shares)	410,500
Maximum number of shares available for subscription (in shares)	0
Maximum total number of shares that may be subscribed (in shares)	410,500
OSA 2022-06 Ordinaire \| Corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)		245,000
OSA 2022-06 Ordinaire \| Laurent LEVY
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)		150,000
OSA 2022-06 Ordinaire \| Anne-Juliette HERMANT
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)		35,000
OSA 2022-06 Ordinaire \| Bart VAN RHIJN
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Total number of shares to which the share options were likely to give right (in shares)		60,000
OSA 2022-06 Ordinaire \| Beneficiaries other than corporate officers
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Number of beneficiaries who are not corporate officers \| benefeciary		49

Share-based payments - Disclosure of Number of Founders' Warrants, Warrants and Free Shares Outstanding and Their Characteristics (Details) - EUR (€) € / shares in Units, € in Thousands																		6 Months Ended
	Jun. 22, 2022	Apr. 20, 2021	Mar. 17, 2020	Mar. 11, 2020	Mar. 29, 2019	Jul. 27, 2018	Mar. 06, 2018	Jan. 07, 2017	Feb. 02, 2016	Jun. 25, 2015	Jun. 10, 2015	Feb. 10, 2015	Sep. 16, 2014	Aug. 28, 2013	Apr. 10, 2013	Dec. 18, 2012	May 04, 2012	Jun. 30, 2022	Jun. 30, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year																		€ 1,360	€ 1,398
BSPCE
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year																		27	5
BSPCE 2012-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)																€ 6.65
Exercise price (in euro per share)																€ 6.63
Yield																0.00%
Value of initial plan (in thousands of euros)																€ 288
Expense for the year																		0	0
BSPCE 2012-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility																44.30%
Risk-free rate																0.84%
BSPCE 2012-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility																47.60%
Risk-free rate																1.22%
BSPCE 2012-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)																5 years
BSPCE 2012-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)																7 years 3 months 18 days
BSPCE 08-2013
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)														€ 6.30
Exercise price (in euro per share)														€ 5.92
Volatility														256.00%
Maturity (in years)														7 years
Risk-free rate														0.90%
Yield														0.00%
Value of initial plan (in thousands of euros)														€ 152
Expense for the year																		0	0
BSPCE 09-2014
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)													€ 18.68
Exercise price (in euro per share)													€ 18.68
Volatility													58.00%
Risk-free rate													0.64%
Yield													0.00%
Value of initial plan (in thousands of euros)													€ 932
Expense for the year																		0	0
BSPCE 09-2014 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)													5 years 6 months
BSPCE 09-2014 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)													6 years
BSPCE 09-2014 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)													6 years 6 months
BSPCE 2015-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)												€ 18.57
Exercise price (in euro per share)												€ 18.57
Risk-free rate												0.39%
Yield												0.00%
Value of initial plan (in thousands of euros)												€ 650
Expense for the year																		0	0
BSPCE 2015-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility												58.00%
BSPCE 2015-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility												62.00%
BSPCE 2015-2 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility												61.00%
BSPCE 2015-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)												5 years 6 months
BSPCE 2015-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)												6 years
BSPCE 2015-2 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)												6 years 6 months
BSPCE 2015-3
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)											€ 20.28
Exercise price (in euro per share)											€ 20.28
Risk-free rate											0.56%
Yield											0.00%
Value of initial plan (in thousands of euros)											€ 483
Expense for the year																		0	0
BSPCE 2015-3 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility											61.00%
BSPCE 2015-3 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility											62.00%
BSPCE 2015-3 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility											61.00%
BSPCE 2015-3 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)											5 years 6 months
BSPCE 2015-3 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)											6 years
BSPCE 2015-3 \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)											6 years 6 months
BSPCE 2016 Ordinary
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)									€ 14.46
Exercise price (in euro per share)									€ 14.46
Risk-free rate									0.32%
Yield									0.00%
Value of initial plan (in thousands of euros)									€ 1,080
Expense for the year																		0	0
BSPCE 2016 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									59.00%
BSPCE 2016 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									62.00%
BSPCE 2016 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility									60.00%
BSPCE 2016 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)									5 years 6 months
BSPCE 2016 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)									6 years
BSPCE 2016 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)									6 years 6 months
BSPCE 2016 Performance
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)									€ 14.46
Exercise price (in euro per share)									€ 14.46
Volatility									59.00%
Maturity (in years)									5 years
Risk-free rate									0.19%
Yield									0.00%
Value of initial plan (in thousands of euros)									€ 1,212
Expense for the year																		27	5
BSPCE 2017 Ordinary
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)								€ 15.93
Exercise price (in euro per share)								€ 15.93
Risk-free rate								0.23%
Yield								0.00%
Value of initial plan (in thousands of euros)								€ 1,000
Expense for the year																		0	0
BSPCE 2017 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								58.00%
BSPCE 2017 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								61.00%
BSPCE 2017 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility								59.00%
BSPCE 2017 Ordinary \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)								5 years 6 months
BSPCE 2017 Ordinary \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)								6 years
BSPCE 2017 Ordinary \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)								6 years 6 months
BSPCE 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)								€ 15.93
Exercise price (in euro per share)								€ 15.93
Volatility								59.00%
Maturity (in years)								5 years
Risk-free rate								0.11%
Yield								0.00%
Value of initial plan (in thousands of euros)								€ 627
Expense for the year																		0	0
BSA
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year																		0	44
BSA 04-12
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)																	€ 6.00
Exercise price (in euro per share)																	€ 6.00
Volatility																	49.00%
Maturity (in years)																	10 years
Risk-free rate																	0.96%
Yield																	0.00%
Value of initial plan (in thousands of euros)																	€ 183
Expense for the year																		0	0
BSA 2013
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)															€ 6.30
Exercise price (in euro per share)															€ 6.30
Volatility															156.00%
Maturity (in years)															6 years
Risk-free rate															0.90%
Yield															0.00%
Value of initial plan (in thousands of euros)															€ 1
Expense for the year																		0	0
BSA 2014
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)													€ 18.68
Exercise price (in euro per share)													€ 17.67
Volatility													57.00%
Maturity (in years)													5 years
Risk-free rate													0.41%
Yield													0.00%
Value of initial plan (in thousands of euros)													€ 0
Expense for the year																		0	0
BSA 2015-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)												€ 17.67
Exercise price (in euro per share)												€ 17.67
Volatility												58.00%
Maturity (in years)												5 years
Yield												0.00%
Value of initial plan (in thousands of euros)												€ 63
Expense for the year																		0	0
BSA 2015-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate												0.26%
BSA 2015-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate												0.27%
BSA 2015-2 (a)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)										€ 17.67
Exercise price (in euro per share)										€ 17.67
Risk-free rate										0.39%
Yield										0.00%
Value of initial plan (in thousands of euros)										€ 16
Expense for the year																		0	0
BSA 2015-2 (a) \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility										58.00%
BSA 2015-2 (a) \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility										58.00%
BSA 2015-2 (a) \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility										57.00%
BSA 2015-2 (a) \| Tranche four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility										58.00%
BSA 2015-2 (a) \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)										5 years
BSA 2015-2 (a) \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)										5 years 1 month 6 days
BSA 2015-2 (a) \| Tranche three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)										5 years 3 months 18 days
BSA 2015-2 (a) \| Tranche four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)										5 years 4 months 24 days
BSA 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)								€ 15.76
Exercise price (in euro per share)								€ 15.76
Volatility								33.00%
Maturity (in years)								2 years 4 months 24 days
Risk-free rate								0.00%
Yield								0.00%
Value of initial plan (in thousands of euros)								€ 0
Expense for the year																		0	0
BSA 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)							€ 13.55
Exercise price (in euro per share)							€ 13.55
Volatility							38.00%
Maturity (in years)							4 years 9 months 18 days
Yield							0.00%
Value of initial plan (in thousands of euros)							€ 2
Expense for the year																		0	0
BSA 2018 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate							0.70%
BSA 2018 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate							0.10%
BSA 2018-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)							€ 13.55
Exercise price (in euro per share)							€ 13.55
Volatility							38.00%
Maturity (in years)							4 years 9 months 18 days
Yield							0.00%
Value of initial plan (in thousands of euros)							€ 0
Expense for the year																		0	0
BSA 2018-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate							0.70%
BSA 2018-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate							0.10%
BSA 2018-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)						€ 16.10
Exercise price (in euro per share)						€ 16.10
Volatility						38.00%
Maturity (in years)						4 years 9 months 18 days
Yield						0.00%
Value of initial plan (in thousands of euros)						€ 1
Expense for the year																		0	0
BSA 2018-2 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate						0.70%
BSA 2018-2 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate						0.10%
BSA 2019-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)					€ 11.66
Exercise price (in euro per share)					€ 11.66
Volatility					37.00%
Yield					0.00%
Value of initial plan (in thousands of euros)					€ 24
Expense for the year																		0	0
BSA 2019-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate					0.16%
BSA 2019-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate					0.50%
BSA 2019-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)					9 years 9 months 18 days
BSA 2019-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maturity (in years)					9 years 10 months 24 days
BSA 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)			€ 13.03
Exercise price (in euro per share)			€ 6.59
Volatility			38.00%
Maturity (in years)			10 years
Yield			0.00%
Value of initial plan (in thousands of euros)			€ 19
Expense for the year																		0	0
BSA 2020 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate			(0.13%)
BSA 2020 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate			(0.07%)
BSA 2021 (a)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)		€ 13.47
Exercise price (in euro per share)		€ 13.47
Volatility		39.10%
Maturity (in years)		10 years
Risk-free rate		0.27%
Yield		0.00%
Value of initial plan (in thousands of euros)		€ 44
Expense for the year																		0	44
BSA 2021 (b)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price (in euro per share)		€ 13.64
Maturity (in years)		10 years
Yield		0.00%
Value of initial plan (in thousands of euros)		€ 0
Expense for the year																		0	0
AGA
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense for the year																		1,186	983
AGA 2018-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)							€ 12.87
Exercise price (in euro per share)							€ 0.00
Risk-free rate							0.00%
Yield							0.00%
Value of initial plan (in thousands of euros)							€ 4,951
Expense for the year																		0	16
AGA 2018-2
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)						€ 12.87
Exercise price (in euro per share)						€ 0.00
Risk-free rate						0.00%
Yield						0.00%
Value of initial plan (in thousands of euros)						€ 75
Expense for the year																		0	0
AGA 2019-1
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)					€ 10.90
Exercise price (in euro per share)					€ 0.00
Yield					0.00%
Value of initial plan (in thousands of euros)					€ 4,776
Expense for the year																		0	422
AGA 2019-1 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate					0.19%
AGA 2019-1 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate					0.141%
AGA 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)				€ 5.90
Exercise price (in euro per share)				€ 0.00
Yield				0.00%
Value of initial plan (in thousands of euros)				€ 287
Expense for the year																		28	71
AGA 2020 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate				(0.74%)
AGA 2020 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate				(0.69%)
AGA 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)		€ 13.60
Exercise price (in euro per share)		€ 0.00
Yield		0.00%
Value of initial plan (in thousands of euros)		€ 4,869
Expense for the year																		1,146	473
AGA 2021 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate		0.63%
AGA 2021 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate		0.59%
AGA 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price (in euros)	€ 3.68
Exercise price (in euro per share)	€ 0
Yield	0.00%
Value of initial plan (in thousands of euros)	€ 1,092
Expense for the year																		€ 12	€ 0
AGA 2022 \| Tranche one
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate	0.95%
AGA 2022 \| Tranche two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free rate	1.46%