When Does Reasoning Matter? A Controlled Study of Reasoning's Contribution to Model Performance

Large Language Models (LLMs) with reasoning capabilities have achieved state-of-the-art performance on a wide range of tasks. Despite its empirical success, the tasks and model scales at which reasoning becomes effective, as well as its training and inference costs, remain underexplored. In this work, we rely on a synthetic data distillation framework to conduct a large-scale supervised study. We compare Instruction Fine-Tuning (IFT) and reasoning models of varying sizes, on a wide range of math-centric and general-purpose tasks, evaluating both multiple-choice and open-ended formats. Our analysis reveals that reasoning consistently improves model performance, often matching or surpassing significantly larger IFT systems. Notably, while IFT remains Pareto-optimal in training and inference costs, reasoning models become increasingly valuable as model size scales, overcoming IFT performance limits on reasoning-intensive and open-ended tasks.

EuroBERT: Scaling Multilingual Encoders for European Languages

General-purpose multilingual vector representations, used in retrieval, regression and classification, are traditionally obtained from bidirectional encoder models. Despite their wide applicability, encoders have been recently overshadowed by advances in generative decoder-only models. However, many innovations driving this progress are not inherently tied to decoders. In this paper, we revisit the development of multilingual encoders through the lens of these advances, and introduce EuroBERT, a family of multilingual encoders covering European and widely spoken global languages. Our models outperform existing alternatives across a diverse range of tasks, spanning multilingual capabilities, mathematics, and coding, and natively supporting sequences of up to 8,192 tokens. We also examine the design decisions behind EuroBERT, offering insights into our dataset composition and training pipeline. We publicly release the EuroBERT models, including intermediate training checkpoints, together with our training framework.