I acquired this belt buckle in a purchase of vintage jewelry. As you can see from the pictures, there is a maker's mark that appears to be a W and V superimposed on each other. The only reference to this mark I can attributes it Bourquin, D.C. c1920. I am not an expert in jewelry and feel I have done due diligence, including consulting several Facebook groups.
If you are an expert or collector in vintage jewelry or this maker I'm sure you know more than me.