Twelve-year-old Simon (Kacey Mottet Klein) lives with his older sister Louise (Léa Seydoux) in a housing complex below a luxury Swiss ski resort. Despite his age, he supports both him and his sister by stealing equipment from the resort, refurbishing them to look new before reselling them to children at a discounted price. Though he makes a substantial sum of money through these sales, he spends most of it on Louise, buying her clothes and giving her money so that she can go on dates. Louise is selfish and irresponsible, unable to hold down a job and frequently going off with men, leaving Simon alone at home. Though Simon tries to teach her how to refurbish the skis, she leaves with Bruno (Yann Trégouët) on a short vacation.
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