Madame Vallotton and her Niece, Germaine Aghion Félix Édouard Vallotton (1865-1925)

The picture has something of this: people, seat, portrait, woman, candle, chair, room, sit, wear, furniture, indoors, easy chair, two, opera.
Perhaps it’s a painting of a woman sitting in a chair in front of a fire place with a small child standing.