The film shows the political system's changes in Budapest. The Sweet Emma, Dear Böbe shows the losers of the change and their searching of way. After that Russian language had been removed from compulsory subjects of Hungarian schools the two Russian teacher, Emma and Böbe became redundant. The teaching staff also were shaken of insecurity, accusing each other. Emma and Böbe are learning English in the evenings. Emma also sells newspapers and she has an affair with the married school director, who is not too brave to decide. One of the best scenes of the film when Böbe and many naked women - teachers and nurses - are waiting for casting in a film studio. Böbe is acquainted with foreigners and she trades in foreign currencies. Böbe will be arrested and she finally jumps out of the window of the teachers' accommodation.