This film is extremely well elaborated. Without spoiling the movie for you, basically, Simon is a sad story between a drug-dealing, "living la vida loca" young man, and a gay man he unexpectedly met.
14 years later, they meet again, but this time, the situation is totally different.
The filmmakers do an excellent job at the beginning of the movie, that is, making people dive deep into the story, the characters and the general atmosphere. This has as consequence, later after the middle of the movie, that the filmmakers start playing with the audience's emotions, leveraging on all the details presented during the beginning to force the audience into the main topic of the movie.
The second half of the movie is the sad part of it. There, the lives of all the people involved are bound together by an unexpected tragedy. The film has an obvious ending, but during that time, the audience's feelings and emotions are constantly touched and moved. This emotional play is perfect for the deep meanings of the movie: a reflexion and the presenting of different perspectives of homosexuality, drugs, sex and eutanasia.