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Preheat oven to 375 degrees F. Lighly coat a 2-quart baking dish with cooking spray.
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Cut the cauliflower into florets. Steam until slightly tender, about 5 to 6 minutes.
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Melt butter in a medium saucepan over medium heat. Add flour and cook for 2 minutes, stirring constantly.
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Slowly pour in milk while stirring constantly. Continue stirring until it comes to a boil.
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Add salt, pepper, nutmeg and cheese. Stir until cheese has melted and remove from heat.
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Coat the bottom of the pan with a thin layer of sauce. Arrange florets on top.
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Pour the remaining sauce evenly over florets.
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Stir together bread crumbs, parmesan, and olive oil. Sprinkle on top.
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Bake for 25 minutes, or until top is lightly browned.