v3.26.1
Related parties
12 Months Ended
Dec. 31, 2025
Related party transactions [abstract]  
Related parties
Note 24. 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 year ended December 31,
(in thousands of euros)
2025
2024
2023
Salaries, wages and benefits2,542 2,272 1,735 
Share-based payments2,781 3,254 2,386 
Supervisory Board’s fees407 392 225 
Total compensation to related parties5,730 5,918 4,346 
The methods used to measure share-based payments are presented in Note 18.
Related parties
As the exclusive and worldwide licensee of JNJ-1900 (NBTXR3), which is currently a core asset of Nanobiotix, Janssen may be deemed to possess significant influence in respect of some operating policy decisions as defined by IAS 24, but not control.

The parties mutually agreed in the fourth quarter of 2024 on the conditions of the transfer to an entity of the Johnson & Johnson group of the global sponsorship of the ongoing NANORAY-312 Phase 3 pivotal trial in head and neck cancer, in preparation for potential regulatory submission in the event of positive trial results, the foregoing resulting in the implementation of the Janssen TSA and the Janssen AAA.

At the end of 2025, the Company has completed such transfer of the global sponsorship in the majority of regions. Isolated countries with slower regulatory transfer process are due to be fully transferred by the first quarter of 2026.
During the fiscal year ended December 31, 2025, the group conducted transactions with Janssen (see Note 4.1. - Global License Agreement with Janssen Pharmaceutica NV and Note 16 - Revenues and other income). The payments between the two companies as well as the liabilities and receivables are as the table below :
For the year ended December 31, 2025
(in thousands of euros)PaymentsAssets/(Liabilities)
Collection (Janssen towards Nanobiotix SA) / Receivables13,196 2,136 
Payments (Nanobiotix SA towards Janssen) / Payables(5,486)(5,431)
Total7,710 (3,295)
For the year ended December 31, 2024
(in thousands of euros)PaymentsAssets/(Liabilities)
Collection (Janssen towards Nanobiotix SA) / Receivables24,978 2,974 
Payments (Nanobiotix SA towards Janssen) / Payables— (35,990)
Total24,978 (33,016)