Two boys of a non-specified age (but I assume 11-12) cause mischief in various places, including a tv studio, a bakery, some public baths, a skate park as well as some others.
The crux of the film is the two rather different boys becoming friends. The whole thing starts with the class delinquent tricking the class nerd into bunking off for a day. So naturally they don't start off on the best of terms.
Interestingly, I think this film is actually aided by the boys not necessarily being great actors. At the start of the film, both of them seem quite awkward... particularly the nerdy boy. But as the film goes on, they both relax into their roles and generally start to have fun which makes the whole thing feels a lot more natural. It genuinely feels like the two actors became friends over the course of filming, which really enhanced their on screen dynamic.
This film does have some jokes that many kids will probably miss. Like the part that mocks the falseness of TV talk shows like Jerry Springer. But I found myself genuinely laughing at those parts, so there is stuff for adults to laugh at as well.
My son enjoyed the film and seemed to find it particularly amusing when they were being chased around the bath house.
I think it is good for kids to see films from other countries as it gives them a glimpse of other cultures and languages. Initially, my son was baffled that nobody was speaking English, but he is a quick reader and was used to the subtitles in no time.