The film is a portrait of an ordinary family, as each of its members tries to manage their own little secrets.

The film is based on the short story "Penguins outside the accounting." of Christos Economos.

Danos, a struggling young man in Greece, faces a dilemma when his father is threatened with eviction. With no way to help, his friend Kostis offers a morally questionable opportunity Danos has long resisted.