Much of the film, especially the second half, consists of distressing, sad, or worrisome scenes relating to nine-year-old Mathilde's attempt to deal with irrational behavior by her mother.
Mathilde is often left to fend for herself, fixing meals, using matches, traveling by train alone, and trying to care for her mother, who is shown experiencing severe depression.
Mathilde is shown experiencing strong fear, emotional pain, and sadness. One incident places Mathilde in extreme peril.
Young viewers might be distressed by scenes involving a mounted human skeleton used for classroom instruction; or by several fantasy views of a child under water, possibly drowned.