Philippe (25) arrives from the provinces in Paris to take up a job in a large consulting firm. On the morning of his first day at work he meets Eva, a young solo mother. They quickly become involved.
He’s enthusiastic about his first mission which is to audit a small factory with view to a takeover by a large corporation – unbeknownst to the factory employees.
Philippe’s boss is impressed by his reports and hands him the responsibility of a new task: to select the staff who will be capable of adjusting to the factory’s new organization.
Henceforth, Philippe must convince himself and Eva of the validity of his work and confront the men and women who will lose their jobs in the takeover.