A man describes an act of molestation that occurred to him when he was a child, in which a man ejaculated in his face.
A man mastubates while standing naked, and though we only see his buttocks we see him rub his hand after on another man and a woman's face.
A man opens his pants in front of a boy and it is strongly implied he forces the boy to fellate him. This is intercut with a scene where an adult man forces another adult man in a similar fashion.
Although the film involves a man who loves to torture young boys, nothing is shown explicitly.
At the beginning of the film, we see a nude boy hanging from the ceiling by his arms and a man taking pictures of him. For a brief few seconds, it shows the boy's body from a distance. The room is very dark so nothing is explicitly shown. The man lightly kisses the boy, but it is very subtle.
Once the man leaves, the boy ventures in to see what the man did to the boy. The boy's genitals are seen briefly from the shadows, but nothing overly graphic.
During the title sequence, it shows images of boys (prepubescent through teens), some of the images show their genitals.
Later in the film, the man and boy discuss about the young boys the man tortured.