Twelve-year-old Simon lives with his older sister, Louise, in a housing complex below a luxury Swiss ski resort. Despite his age, he supports them by stealing equipment from skiers, then refurbishing and reselling it. Most of the money to support Louise's dating. She is selfish and irresponsible, unable to hold down a job and frequently going off with men, leaving Simon alone. Though he tries to teach her how to refurbish skis, she shows little interest or aptititude and leaves with Bruno on a vacation. Simon meets tourist Kristin by helping her with her son's equipment. He introduces himself as Julien, explaining he is alone because his parents are running a hotel. They have lunch and he is surprised when she pays the bill, as he is used to supporting Louise. He also meets Mike, a resort employee who catches him hoarding stolen skis. After Simon explains that he sells them for food and necessities, they partner. Simon continues to steal, and in return for some equipment, Mike provides a storage place. Simon say that his parents died in a car accident and he is alone. Louise returns from her trip with Bruno, who stays the night. Louise says that Simon is staying temporarily. When Bruno asks Simon where he lives, Simon replies "with my parents" and that they have a "fucked-up family." Bruno takes them driving to give Louise practice to help her with job hunting. After Simon sees them flirting, he confesses that Louise is his mother, not his sister. Despite Louise saying that she would have confessed eventually, Bruno leaves them to walk home. Louise demands that Simon follow her at a distance; she keeps their relationship secret because being a single parent makes it hard to get a boyfriend or a job. She says he has been her "ball and chain", while he responds that he supports her. That night, Louise lets Simon sleep in her bed after haggling over the price. Louise admits that she only kept him so she would not be lonely and to defy all those who said she should not keep him. After Simon falls asleep, Louise sneaks out and gets drunk. She's found passed out the next morning, and Simon carries her home with the help of other children. He realizes that she'd spent all their money. Simon returns to the resort with another much younger child. Mike rebukes Simon for this and ends their partnership. Simon hides the skis anyway and steals children's purses from their changing room but only finds small change. His hidden equipment is found and he's thrown out. He fails to sell the rest of his equipment on the roadside. Without income, Simon asks an old customer for food, and Louise cooks. She takes him to her new chalet cleaning job, claiming he's helping her and gives him money, telling him that she doesn't want to be in debt. They end up at Kristin's cabin, who is disappointed when she realizes that Simon has lied. He apologizes but she rebuffs him. Later, she confronts Louise and Simon because a watch is missing. Louise does not believe Simon when he turns out his pockets and finds the watch in his pants, and Kristin coldly dismisses them. Louise is infuriated that Simon cost her a job and they fight. Simon goes to the resort and finds the staff are leaving as it is the end of the season. He asks about a job but is rebuffed. He takes a cable car back down and passes Louise, who is going up. She presses herself against the glass and calls to him as the two cars separate.
Review aggregation website Rotten Tomatoes reported a "certified fresh" approval rating of 96%, based on 67 reviews, with an average score of 7.8/10. At Metacritic, which assigns a normalized rating using reviews from mainstream critics, the film received an average score of 81 out of 100, based on 19 reviews, indicating "universal acclaim". Jaques Mandelbaum of The Guardian wrote "Meier explores the cruel physical and atmospheric contrasts between the two worlds, high and low, dwelling on the cloudy skies, grimy slush and the shadow cast by the peaks, which brings semi-darkness to the valley bottom." The film was awarded The Krzysztof Kieslowski Award for Best Foreign Feature Film at the 35th Starz Denver Film Festival. The award's jury made this statement about the film: "A well crafted narrative that explores the highs and lows of a complicated familial relationship with authentic performances, supported by grand cinematography, pulls you into the unfamiliar world of a childhood thief whose only constant is the love shared between him and his sister."
