Catherine, a young British prostitute living in Paris, decides to start her own "company" after learning the basics of big businesscom from her clients. She encounters both interest and setbacks in her search for investors.

Belle and Sebastian is set high in the snowy Alps during the Second World War. The resourceful Sebastian is a lonely boy who tames and befriends a giant, wild mountain dog, Belle – even though the villagers believe her to be ‘the beast’ that has been killing their sheep.