I think this is a counter coin (french: Jeton / german: Rechenpfennig)
Inscription is "20 Jetons" and "Le Gouteur" on the other side.
It has 2.38 gr and a diameter of 21 mm. Would be great to get some more informations about it.
Mitchiner's volume on French jetons (p1343) shows the 10 Jeton variety with the same obverse. There is a 20 Jeton variety with a Napoleon statue on the obverse and the identical reverse die to your jeton. They are cataloged under Gaming Counters with a note that as a group the earliest issue date would have been 1833. Both are 22mm and 2.80 (10 Jeton) and 2.90g (20 Jeton).