Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 17 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
L2 from Sint-Martens-Latem, company number BE0537466211, closed financial year 2025 with a result of € 168,846 after tax. For that financial year L2 recorded a gross margin of € 755,465 and equity of € 1.1 million. Compared with financial year 2024, the result moved from € 69,801 to € 168,846. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on July 1, 2026.
€ 1.1 million
▲ 18% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 168,846
▲ 142% vs 2024
Profit after tax over the fiscal year.
€ 94,306
▲ 2% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € 1.1 million.
People and assets in 2025
6.9
▲ 0.7 vs 2024
Average over the fiscal year, from the social balance sheet.
€ 386,985
▲ 4% vs 2024
€ 56,100 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 32,920
▼ 52% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 25,702
▼ 38% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 50,375
▼ 20% vs 2024
Taxes, VAT and social contributions still to pay.
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| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 791,897 | € 891,926 | € 904,317 | € 755,465 | ▼ 16% |
| Profit after taxes | € 288,531 | € 365,953 | € 69,801 | € 168,846 | ▲ 142% |
| Equity | € 687,039 | € 877,992 | € 947,793 | € 1,116,640 | ▲ 18% |
| Total debts | € 1,892,769 | € 2,058,282 | € 1,166,262 | € 1,078,116 | ▼ 8% |
| Cash | € 553,601 | € 173,097 | € 92,367 | € 94,306 | ▲ 2% |
| Retained profit | € 668,439 | € 859,392 | € 929,193 | € 1,098,040 | ▲ 18% |
| Dividend | € 0 | € 175,000 | € 0 | € 0 | |
| Balance sheet total | € 2,579,808 | € 2,936,274 | € 2,114,056 | € 2,194,755 | ▲ 4% |
| Employees (FTE) | 7.3 | 8.5 | 6.2 | 6.9 | ▲ 0.7 |
Key figures of L2, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to L2?
What happened at L2 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 168,846 (▲ 142% vs 2024). Source: NBB ↗
- Cala Invest BV became a director. NBB
- New establishment in Oostende. KBO
- Start of the company according to the CBE. KBO
In short
From € 288,531 profit in 2022 to € 168,846 profit in 2025.
Paid € 112,329 in corporate taxes since 2022.
Best year ever: 2023, with € 365,953 profit.
On average € 109,500 of value added per employee in 2025.
A new publication or filing at L2? We notify you, reason included.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
Behind L2 is Cala Invest BV. It owns 100% of Ludel itself.
Directors
According to the 2025 annual accounts
since 2023
Establishments
Establishment units
Physical locations of this company
Broekstraat 42
9831 Sint-Martens-Latem
Langestraat 46-50
8400 Oostende
Active since 13 August 2013
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 5 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0537.466.211
- VAT number
- BE 0537.466.211
- Registered office
- Broekstraat 42, 9831 Sint-Martens-Latem
- Names & denominations
- L2
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 30 July 2013
- Peppol
- Active · Active since 15 Jun 2026
- Activities · NACE
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