The French government is asking Gustave Eiffel to design something spectacular for the 1889 Paris World Fair, but he simply wants to design the subway—until he crosses paths with a mysterious woman from his past.
Mathieu is a young and talented black box analyst on a mission to solve the reason behind the deadly crash of a brand new aircraft. Yet, when the case is closed by authorities, Mathieu cannot help but sense there is something wrong with the evidence. As he listens to the tracks again, he starts detecting some seriously disturbing details. Could the tape have been modified? Going against his boss' orders, Mathieu begins his own rogue investigation - an obsessional and dangerous quest for truth that will quickly threaten far more than his career...