Hi James and
The problem is (and I guess it's why nobody answered your question) there were many small manufacturers of wall machines in France before the war (as in the UK) and not a huge amount has been recorded about their output. There are two excellent French slot machine books (Arcadia Slot Machines of Europe & America
and 100 Ans de Machines a Sous
), but it doesn't appear in either.
I'm sure it is
French because of the pretty floral spandrels, French-style Mazak coin slot, fancy coin cup surround. Difficult to tell because of the dark lacquer it's been smothered in, but I'm guessing the case is walnut (French games are rarely oak).
If I had to hazard a guess, I'd go with Pierre Bussoz, who seems to have been the most prolific maker (ahead of Abel Nau and Paul Béraud).
By French standards, it's relatively unflamboyant, only slightly more decorative than a standard 1930s German allwin.
The close-up below shows the fittings on Bussoz's Le Mille allwin (notice the similar payout handle, trigger plate and cup surround). Nau's Le Coq Phénix also uses this cup surround. In fact, although French makers used diverse bespoke metal fittings (to a greater extent than UK makers), these designs appear on other French makers' allwins, so they're only a hint at best.