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Preheat the oven to 180°C. Place the flour, milk and nutmeg in the bowl fitted with the whisk. Season with salt and pepper and mix at speed 7 for 1 min. Add the butter and launch the sauce program for 8 mins at speed 4 at 90°C.
Separate the egg whites from the yolks. At the end of the program add the parmesan cheese and mix for 50 s at speed 8. If necessary, mix for 30 s more. Add the egg yolks and mix for 50 s. Pour the mixture into a large bowl and wash the Cuisine Companion bowl.
Place the egg whites and a pinch of salt in the bowl fitted with the whisk.
Launch the Cuisine Companion at speed 7 for 7 mins 30 s, without the stopper. Gently mix the stiff egg whites into the mixture. Butter a soufflé dish. Pour in the dish and bake for