The younger boy is washing himself and a puppy in a tub. The other is dealing with the schoolbag it has messed in. The older one then hangs the bag to dry by a window and is joined by his brother. Both boys wear nothing.
Bath scene with 2 boys (10 and 12 year old). Full frontal nudity of them standing in the bathroom door for a while, and later again when getting out of the bathtub.