Start by preheating your oven so it’s ready when needed. Bring a large pot of salted water to a boil and cook the cauliflower florets until they are just tender but still slightly firm. Drain them well to remove excess moisture, then transfer them to a baking dish. This step ensures the final dish does not become watery.
In a saucepan, melt half of the butter over medium heat. Stir in the flour and cook for about two minutes to form a smooth paste. Slowly pour in the hot milk while whisking constantly to avoid lumps. Continue cooking until the sauce thickens. Remove from heat and mix in salt, pepper, nutmeg, and most of the grated cheeses until smooth and creamy.
Pour some of the cheese sauce over the cauliflower and gently mix to coat. Spread the remaining sauce evenly on top. In a small bowl, combine breadcrumbs with the remaining cheese and sprinkle this mixture over the dish. Dot with the remaining butter and bake until the top is golden brown and bubbling. Let it rest for a few minutes before serving.