Early 80's Belgium new wave / synth 7". The sleeve lists "Gamm Records" as the record company, and the labels on the vinyl lists "Piccolo Records"... so who knows... I don't care for the B-Side, but the A-side is decent dark new wave with some cold overtones. They put out another 7" called "Le Duel Rouge" that I've yet to hear.
Preview samples here:
Gris Regard - I Need A Smile 7" (198x, Piccolo Records / Gamm Records)