A girl goes to the beach with her parents and younger brother. She loses her virginity to a boy she meets there. The experience is rather unsatisfying, so for some reason she becomes a high-class prostitute for middle-aged and elderly men.
It is a long-time convention of French cinema for young girls (often underage girls) to become sexually involved with older men. It might be a nod to the changing times that in films like this and "Student Services" and "Elles", they're now apparently getting paid for it at least. But while those other two French films (and the similar Eastern European film "A Call Girl") are about university students who resort to prostitution to pay for their studies, this is a younger girl who still lives with her parents, and her motives for selling her body are pretty opaque to say the least. Still, this film is perhaps less hypocritical than the others because while ALL these films contain more sex/nudity than is really necessary, this at least is a strange but singular story of one character and is not positing itself as a "problem" movie about how terrible it is that unbelievably sexy young girls are doing things like this--while, of course, SHOWING them doing things like this as much as possible.
This film is no better or worse than the aforementioned ones, but it is somewhat of disappointment coming as it does from auteur Francois Ozon. Ozon is perhaps most famous for "Swimming Pool", but he has actually made any number of interesting films like "Sitcom", "See the Sea", "Criminal Lovers", and even the murder-mystery musical "8 Women". Compared to those, this film is just horribly conventional. The actress Marine Vacth, a gorgeous former model, is obviously about five years older than her character, which is probably a good thing because even when she's not having graphic sex with the elderly, she's being spied on sunbathing topless, showering, or masturbating by the male members of her own family! Her performance is adequate, but really pales compared to the performance by Adele Exarchopolous in "La Vie d'Adele" (which this film competed against at Cannes last year). But then it's hard to give a believable performance when you aren't given a believable character.