ACTIVE

L2

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Financial year 2025 · closed on 31/12/2025

Net result

168,8 k €

+141.9% YoY

Gross margin

755,5 k €

-16.5% YoY

Equity

1,1 M €

+17.8% YoY

Workforce

6,9 ETP

+11.3% YoY

What does L2 do?

L2 is a Private limited company incorporated in 2013. Its main activity is: Other amusement and recreation activities. Its registered office is in Sint-Martens-Latem. It employs on average 6,9 ETP workers (FTE).

Legal situation

● Normal situation

BCE/KBO no. / VAT

BE 0537.466.211

Incorporation

30/07/2013

Legal form

Private limited company

Registered office

Broekstraat 42
9831 Sint-Martens-Latem · FlandreSee on map

Contributed capital

18 600,00 €

Latest accounts

31/12/2025

Average workforce

6,9 ETP

Activities (NACE)

93292Other amusement and recreation activities· main 93293Other amusement and recreation activities 93299Other amusement and recreation activities 93299Other amusement and recreation activities

Joint committees (2)

14904
200

Signals

ProfitableSolid equityLow riskPositive cashflowPositive EBITDAHealthy social debts

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Health score

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✦ Verdict · Analyst summary

Financials

Trend over 13 financial years

	2025		2024		2023		2022		2021		2020		2019		2018		2017		2016		2015		2014		2013
Income statement
Gross margin	755,5 k €	-16.5%	904,3 k €	+1.4%	891,9 k €	+12.6%	791,9 k €	+165%	299,3 k €	+1435%	19,5 k €	-96.6%	567,5 k €	+20.3%	471,9 k €	-20.3%	592,2 k €	+9.4%	541,2 k €	-7.2%	583,3 k €	+11.4%	523,5 k €	-14.9%	615 k €
EBITDA	354,8 k €	-31.8%	520 k €	-8.5%	568 k €	+31.3%	432,7 k €	+559%	65,7 k €	+143%	-152,9 k €	-153%	289,3 k €	+45.9%	198,3 k €	-20.3%	248,9 k €	+15.0%	216,4 k €	-17.2%	261,5 k €	+22.8%	212,9 k €	+41.5%	150,5 k €
Operating result	241,3 k €	-38.8%	394,1 k €	-6.8%	422,9 k €	+35.4%	312,3 k €	+685%	-53,4 k €	+79.3%	-257,6 k €	-250%	172,3 k €	+65.0%	104,4 k €	-28.0%	145,1 k €	+6.4%	136,4 k €	-27.2%	187,3 k €	+26.4%	148,2 k €	+110%	70,5 k €
Net result	168,8 k €	+142%	69,8 k €	-80.9%	366 k €	+26.8%	288,5 k €	+583%	-59,7 k €	+77.1%	-260,4 k €	-295%	133,6 k €	+71.1%	78,1 k €	-15.2%	92 k €	+8.6%	84,8 k €	-35.1%	130,7 k €	+36.8%	95,5 k €	+132%	41,2 k €
Balance sheet
Equity	1,1 M €	+17.8%	947,8 k €	+8.0%	878 k €	+27.8%	687 k €	+72.4%	398,5 k €	-13.0%	458,2 k €	-36.2%	718,6 k €	+22.8%	585 k €	+15.4%	507 k €	+22.2%	414,9 k €	+25.7%	330,2 k €	+65.5%	199,5 k €	+91.9%	103,9 k €
Total assets	2,2 M €	+3.8%	2,1 M €	-28.0%	2,9 M €	+13.8%	2,6 M €	+21.7%	2,1 M €	+327%	496,2 k €	-39.4%	818,5 k €	+16.1%	705 k €	+17.8%	598,7 k €	+17.4%	510,1 k €	+2.9%	495,8 k €	+41.4%	350,7 k €	+19.8%	292,8 k €
Cash	94,3 k €	+2.1%	92,4 k €	-46.6%	173,1 k €	-68.7%	553,6 k €	+109%	265 k €	+54.6%	171,3 k €	-64.4%	481,1 k €	-2.6%	493,8 k €	+89.1%	261,1 k €	+141%	108,4 k €	+3.1%	105,1 k €	-6.9%	112,9 k €	+58.6%	71,2 k €
Debts	1 M €	-12.9%	1,2 M €	-43.3%	2,1 M €	+8.7%	1,9 M €	+10.2%	1,7 M €	+4467%	37,6 k €	-62.3%	99,9 k €	-16.8%	120 k €	+30.8%	91,7 k €	-3.6%	95,2 k €	-42.5%	165,6 k €	+9.5%	151,2 k €	-4.9%	158,9 k €
Other
Workforce	6,9 ETP	+11.3%	6,2 ETP	-27.1%	8,5 ETP	+16.4%	7,3 ETP	+19.7%	6,1 ETP	+19.6%	5,1 ETP	-19.0%	6,3 ETP	+14.5%	5,5 ETP	+7.8%	5,1 ETP	-19.0%	6,3 ETP	+43.2%	4,4 ETP	0.0%	4,4 ETP	-25.4%	5,9 ETP

Estimate

Indicative valuation

As an indication, this company is worth

between 1 M€ and 2,5 M€

See the valuation

Governance

Board of directors

Seen on filing of 31/12/2025 · 1 active · 5 ended

Active mandates

CALA INVEST

Director · since 26 mai 2023 · 0655.755.632

Represented by Laurens Luyens

Active

Ended mandates

CALA INVEST

Director · since 01 juillet 2019 · 0655.755.632

Represented by Laurens Luyens

Ended

CALA INVEST

Director · since 01 juillet 2019 · 0655.755.632

Represented by Laurens Luyens

Ended

Director · 0537.466.211

Represented by Laurens Luyens

Ended

Laurens Luyens

Director

Ended

At this address

Other companies at this address

Company	CBE no.
CALA INVEST● Active	0655.755.632
CRConsulting● Active	1032.470.473
L2 IMMO● Active	0446.296.010
L2 UNIT● Active	0737.553.257
LUDEL● Active	0440.858.664

Annual accounts

Full financial information

	2025	2024	2023	2022	2021	2020
Type of account	Abridged model	Abridged model	Abridged model	Abridged model	Abridged model	Abridged model
Start of the financial year	01/01/2025	01/01/2024	01/01/2023	01/01/2022	01/01/2021	01/01/2020
Closing of the financial year	31/12/2025	31/12/2024	31/12/2023	31/12/2022	31/12/2021	31/12/2020
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	01/07/2026	30/07/2025	15/07/2024	27/07/2023	30/08/2022	31/08/2021
General meeting	20/06/2026	30/06/2025	20/06/2024	30/06/2023	15/06/2022	16/06/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

13 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Abridged model	31/12/2025	20/06/2026	01/07/2026	Dutch	PDF
Abridged model	31/12/2024	30/06/2025	30/07/2025	Dutch	PDF
Abridged model	31/12/2023	20/06/2024	15/07/2024	Dutch	PDF
Abridged model	31/12/2022	30/06/2023	27/07/2023	Dutch	PDF
Abridged model	31/12/2021	15/06/2022	30/08/2022	Dutch	PDF
Abridged model	31/12/2020	16/06/2021	31/08/2021	Dutch	PDF
Abridged model	31/12/2019	17/06/2020	18/09/2020	Dutch	PDF
Abridged model	31/12/2018	19/06/2019	08/08/2019	Dutch	PDF
Abridged model	31/12/2017	20/06/2018	23/08/2018	Dutch	PDF
Abridged model	31/12/2016	21/06/2017	26/06/2017	Dutch	PDF
Abridged model	31/12/2015	15/06/2016	18/08/2016	Dutch	PDF
Abridged model	31/12/2014	17/06/2015	29/07/2015	Dutch	PDF
Abridged model	31/12/2013	18/06/2014	20/08/2014	Dutch	PDF

Estimate

Indicative valuation

Order of magnitude

As an indication, this company is worth

between 1 M€ and 2,5 M€

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/12/2025 · 1 active · 5 ended

Active mandates

CALA INVEST

Director · since 26 mai 2023 · 0655.755.632

Represented by Laurens Luyens

Active

Ended mandates

CALA INVEST

Director · since 01 juillet 2019 · 0655.755.632

Represented by Laurens Luyens

Ended

CALA INVEST

Director · since 01 juillet 2019 · 0655.755.632

Represented by Laurens Luyens

Ended

Director · 0537.466.211

Represented by Laurens Luyens

Ended

Laurens Luyens

Director

Ended

Shareholders

Ownership and network

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Belgian Official Gazette

Belgian Official Gazette publications

Mandates31/05/2023
WIJZIGING RECHTSVORM - ONTSLAGEN - BENOEMINGEN
PDF
Mandates25/10/2019
ONTSLAGEN - BENOEMINGEN
PDF
Registered office19/03/2018
MAATSCHAPPELIJKE ZETEL
PDF
Other23/08/2013
RUBRIEK OPRICHTING (NIEUWE RECHTSPERSOON, OPENING BIJKANTOOR, ENZ...)
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2025
Annual accounts 2025168,8 k €↑
2024
Annual accounts 202469,8 k €↓
2023
Annual accounts 2023366 k €↑
2022
Annual accounts 2022288,5 k €↑
2021
Annual accounts 2021-59,7 k €↑
2020
Annual accounts 2020-260,4 k €↓
2019
Annual accounts 2019133,6 k €↑
2018
Annual accounts 201878,1 k €↓
2017
Annual accounts 201792 k €↑
2016
Annual accounts 201684,8 k €↓
2015
Annual accounts 2015130,7 k €↑
2014
Annual accounts 201495,5 k €↑
2013
Annual accounts 201341,2 k €
30/07/2013
IncorporationPrivate limited company

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

L2

Overview

What does L2 do?

Trend over 13 financial years

Indicative valuation

Board of directors

Other companies at this address

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline