After their successful May party, now the Lehmann family want to throw a New Year's Eve part with punch. Wilhelm's sons Franz and Paul are brigade leaders at a chemical factory. One of their brigades consists largely of fanatics of high culture, while the other consists of sports fanatics. But the rival brigades must work together in order to throw a successful New Year's Eve party for the factory, since the occasion requires both elements: sports and culture. There is an ice show in the program, the star of which is Wilhelm's granddaughter Suse. Knispel from the sports-inclined brigade follows Paul's rigorous training plan for her and stubbornly refuses to let matters of the heart get in the way. Knispel, along with the pretty Ruth, still succeed at convincing the iron athlete Paul of the utility of culture and the collaboration between the two areas. The athletically and artistically brilliant ice show is a big hit.