The setting: children taught by their father that joy is a burden to be avoided at all cost.
The protagonist: a woman employed to maintain decorum, who sets out to redefine "goodness". She prevails in demonstrating the power of a smile.
For me, the intrigue of this story is crystallized in a character who proves with precision that inner joy is contagious. The script is a sort of comic opera, in which food is music: in the opening scene, that music is a duet of bread crusts and water; the final scene is a glorious medley of pastry and champagne.
The beauty of this story lies in Babette's uncanny resemblance to Mary Poppins.