Middle-aged businessman, Simon Leotard finds his future in jeopardy when his partner Julien commits suicide after having accumulated a mass of debts. Simon's unscrupulous business rival Lepidon offers to save him from bankruptcy by buying his company, at a discount rate. Reluctant to fall into Lepidon's trap, Simon decides to resolve the crisis himself. A prostitute, Mado, provides him with the solution to his problems...