Summary
2L is a financial institution. The bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €2.4m and a net result of €211,200. Equity has been growing by about 17% per year since 2019. Its solvency ranks better than 94% of 9,754 sector peers (NACE 64, financial year 2025). The company has been active since 2004 and the Belgian Official Gazette contains no insolvency or warning signals.
Overview
Overview
Official details
Source: KBO- Status
- Active since 10-06-2004 Normal situation
- Activity
- Activities of holding companies NACE 64210
- Establishment unit
- 2.138.026.488 3200 Aarschot, since 10-06-2004
- Financial year end
- 30 September
- Peppol
- Reachable since 23-05-2025
Financial position
- Profit
- €211,200
- ▼ 51.9%
- Equity
- €2.4m
- ▲ 9.6%
- Total assets
- €2.5m
- ▼ 0.1%
SignalsneutralLatest accounts filed on timeShow the evidence
Checked score
The company is a financial institution: a bank, insurer or financial holding. Its balance sheet works differently from that of a trading or manufacturing company. A bankruptcy probability from the general model would mislead here.
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 26 days before the deadline. In the sector (NACE 64), the median for financial year 2024 was 14 days before the deadline, and 28% of those companies filed late.
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Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 31-03-2026 PDF all 21 filings
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
The operating result for 2025 is 58% lower than in 2024 and the lowest since 2021.
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
The higher the solvency, the better the company absorbs a setback.
A ratio above 1 means the short-term assets cover the short-term debts.
Use the arrow keys on the chart for the figures per year.
The sector band is the middle half of the companies in Financial service activities, except insurance and pension funding (NACE 64). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio and return on assets (ROA).
Investments
| Item | 30-09-2022 | 30-09-2023 | 30-09-2024 | 30-09-2025 |
|---|---|---|---|---|
| Tangible fixed assets | €4,296 | €15,518 | €7,166 | €3,299 |
| Depreciation and write-downs of the year | €69,195 | €69,234 | €70,997 | €64,395 |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Comparable companies
These companies have the same main activity as 2L: activities of holding companies (NACE 64210). They are comparable in size and age: total assets between €2m and €2.9m, founded between 2004 and 2006.
| Company | Founded | Total assets | Equity | Gross margin | Turnover | Net result | Financial year |
|---|---|---|---|---|---|---|---|
| 2L Aarschot | 2004 | €2.5m | €2.4m | €0.3m | €0.4m | €0.2m | 2025 |
| INGE VANDENSTEEN & CO Zaventem | 2004 | €2.1m | €0.8m | €0.3m | - | €0.2m | 2024 |
| VESCO Rotselaar | 2004 | €2.0m | €1.9m | - | €0.4m | €0.2m | 2025 |
| BIGECON Tielt-Winge | 2006 | €2.0m | €2.0m | €0.3m | - | €0.3m | 2025 |
| LABCO Tielt-Winge | 2006 | €2.6m | €1.6m | €0.4m | - | €0.2m | 2025 |
| QUALITY TOOLS COMPANY Kortrijk | 2004 | €2.9m | €2.5m | €0.3m | - | €0.5m | 2025 |
| Q & B BEHEER BVBA Lummen | 2005 | €2.5m | €2.5m | €0.4m | - | €0.2m | 2025 |
They were chosen from the 20,095 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | - | - | - | €379,753 | - |
| Non-recurring operating income76A | - | - | - | - | - | - | €0 | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | - | - | - | €78,113 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €78,131 | €80,401 | €68,151 | €69,195 | €69,234 | €70,997 | €64,395 | ▼ 9.3% |
| Other operating charges640/8 | - | - | - | €3,263 | €6,569 | €5,996 | €5,278 | ▼ 12.0% |
| Gross operating margin9900 | €313,305 | €349,938 | €377,190 | €373,775 | €622,419 | €691,698 | €328,430 | ▼ 52.5% |
| Operating profit (loss)9901 | €231,007 | €265,673 | €302,567 | €301,317 | €546,616 | €614,705 | €258,757 | ▼ 57.9% |
| Financial income75/76B | - | - | - | €25,498 | €13,567 | €38,919 | €62,557 | ▲ 60.7% |
| Recurring financial income75 | €169 | €0 | €9,167 | €24,167 | €12,938 | €36,689 | €60,871 | ▲ 65.9% |
| Non-recurring financial income76B | - | - | - | €1,331 | €629 | €2,230 | €1,687 | ▼ 24.4% |
| Financial charges65/66B | - | - | - | €58,558 | €8,403 | €8,196 | €8,985 | ▲ 9.6% |
| Recurring financial charges65 | €256 | €674 | €3,913 | €7,362 | €8,403 | €8,196 | €8,985 | ▲ 9.6% |
| Non-recurring financial charges66B | - | - | - | €51,196 | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €230,919 | €264,999 | €307,821 | €268,257 | €551,780 | €645,428 | €312,329 | ▼ 51.6% |
| Income taxes67/77 | €75,401 | €87,600 | €93,106 | €96,962 | €179,956 | €206,332 | €101,129 | ▼ 51.0% |
| Profit (loss) for the period9904 | €155,518 | €177,400 | €214,715 | €171,294 | €371,824 | €439,096 | €211,200 | ▼ 51.9% |
| Profit (loss) for the period to be appropriated9905 | €155,518 | €177,400 | €223,658 | €171,294 | €371,824 | €439,096 | €211,200 | ▼ 51.9% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €1.2m | €1.3m | €1.4m | €1.7m | €2.1m | €2.5m | €2.5m | ▼ 0.1% |
| Fixed assets21/28 | €0.7m | €0.7m | €0.6m | €0.6m | €0.5m | €0.5m | €0.4m | ▼ 13.3% |
| Tangible fixed assets22/27 | €0.7m | €0.7m | €0.6m | €0.6m | €0.5m | €0.5m | €0.4m | ▼ 13.3% |
| Land and buildings22 | - | - | - | €0.6m | €0.5m | €0.5m | €0.4m | ▼ 13.6% |
| Plant, machinery and equipment23 | - | - | - | - | - | €0.002m | €0.002m | ▼ 21.9% |
| Furniture and vehicles24 | - | - | - | €0.006m | €0.004m | €0.006m | €0.007m | ▲ 12.7% |
| Current assets29/58 | €0.5m | €0.6m | €0.8m | €1.2m | €1.6m | €2.1m | €2.1m | ▲ 2.8% |
| Amounts receivable within one year40/41 | €0.03m | €405 | €0.1m | - | €0.02m | €0.06m | €0.02m | ▼ 65.1% |
| Trade receivables40 | - | - | - | - | €0.02m | €0.06m | €0.004m | ▼ 93.4% |
| Other amounts receivable41 | - | - | - | - | €75 | - | €0.02m | - |
| Current investments50/53 | - | - | €0.5m | €0.6m | €1.4m | €1.5m | €1.4m | ▼ 10.0% |
| Cash at bank and in hand54/58 | €0.5m | €0.6m | €0.2m | €0.6m | €0.2m | €0.5m | €0.8m | ▲ 48.7% |
| Deferred charges and accrued income490/1 | - | - | - | €0.002m | €0.002m | €0.001m | €62 | ▼ 95.3% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €1.2m | €1.3m | €1.4m | €1.7m | €2.1m | €2.5m | €2.5m | ▼ 0.1% |
| Equity10/15 | €1.0m | €1.1m | €1.3m | €1.5m | €1.9m | €2.2m | €2.4m | ▲ 9.6% |
| Contributions10/11 | €0.1m | - | - | €0.1m | €0.1m | €0.1m | €0.1m | = |
| Reserves13 | €0.9m | €1.0m | €1.2m | €1.4m | €1.8m | €2.1m | €2.3m | ▲ 10.1% |
| Non-distributable reserves130/1 | - | - | - | €0.04m | €0.04m | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €0.04m | €0.04m | - | - | - |
| Distributable reserves133 | - | - | - | €1.3m | €1.7m | €2.1m | €2.3m | ▲ 10.1% |
| Profit (loss) carried forward14 | - | - | - | - | - | - | €0 | - |
| Amounts payable17/49 | €0.2m | €0.2m | €0.06m | €0.2m | €0.3m | €0.3m | €0.1m | ▼ 63.5% |
| Amounts payable within one year42/48 | €0.2m | €0.2m | €0.06m | €0.2m | €0.3m | €0.3m | €0.1m | ▼ 63.4% |
| Trade debts44 | €0.01m | €0.005m | €0.004m | €141 | €0.001m | €0.07m | €0.003m | ▼ 96.2% |
| Suppliers440/4 | - | - | - | €141 | €0.001m | €0.07m | €0.003m | ▼ 96.2% |
| Taxes, remuneration and social security45 | - | - | - | €0.1m | €0.2m | €0.09m | €0.06m | ▼ 29.2% |
| Taxes450/3 | - | - | - | €0.1m | €0.2m | €0.09m | €0.06m | ▼ 29.2% |
| Other amounts payable47/48 | - | - | - | €0.09m | €0.08m | €0.2m | €0.06m | ▼ 67.8% |
| Accrued charges and deferred income492/3 | - | - | - | - | €491 | €0.001m | - | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €155,518 | €177,400 | €214,715 | €171,294 | €371,824 | €439,096 | €211,200 | ▼ 51.9% |
| + Depreciation and write-downs630 | €78,131 | €80,401 | €68,151 | €69,195 | €69,234 | €70,997 | €64,395 | ▼ 9.3% |
| Operating cash flow (approximation) | €233,649 | €257,800 | €282,866 | €240,489 | €441,058 | €510,093 | €275,595 | ▼ 46.0% |
| Investment in fixed assets (approximation) | - | -€42,368 | -€52,437 | -€4,296 | -€15,518 | -€7,166 | -€3,308 | ▲ 53.8% |
| Change in cash | - | €134,160 | -€427,677 | €378,279 | -€372,763 | €317,686 | €249,838 | ▼ 21.4% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 21 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | micro format | 31-03-2026 | 2026-00072860 | |
| 30-09-2024 | micro format | 31-03-2025 | 2025-00059117 | |
| 30-09-2023 | micro format | 11-04-2024 | 2024-00061349 | |
| 30-09-2022 | micro format | 27-04-2023 | 2023-00068656 | |
| 30-09-2021 | micro format | 28-03-2022 | 2022-08700172 | |
| 30-09-2020 | micro format | 17-03-2021 | 2021-07700370 | |
| 30-09-2019 | micro format | 07-04-2020 | 2020-08800160 | |
| 30-09-2018 | micro format | 21-03-2019 | 2019-07500150 | |
| 30-09-2017 | micro format | 27-03-2018 | 2018-07900165 | |
| 30-09-2016 | abbreviated format | 03-04-2017 | 2017-08700345 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 31-05-2023 Converted to unavailable equity · €44,000
- 31-05-2023 Converted to unavailable equity · €120,000
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Kristiaan Leye |
|
| Sylvie Laigneil |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “De algemene vergadering die de bestuurder(s) benoemt bepaalt hun aantal, de duur van hun opdracht en, indien er meerdere bestuurders zijn…”“De algemene vergadering beslist of het mandaat van de bestuurder al dan niet ten kosteloze titel wordt uitgeoefend.”
- Profit allocationThe articles set how profit is distributed. A BV may only pay out after a balance-sheet and liquidity test.
- “Bij gebrek aan dergelijke bestemmingsbeslissing wordt de helft van de jaarlijkse nettowinst gereserveerd en de andere helft uitgekeerd voor…”
Articles of association, deed of 31-05-2023 (in Dutch)
Network & group
2L shares no director with another company.
Companies at the same address
1 other companyConnections & network
2 current directorsThe network starts from the directors of 2L. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
31-05
Gazette deed
Changes of role: Kristiaan Leye (director) and Sylvie Laigneil (director)Capital conversion · Reserve release · Amendment of the articles11 points ▸
- General meeting, 17-05-2023
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch), mentioned 2 times in the deed
- Reserve release, “statutair onbeschikbare eigen vermogensrekening, opheffen” (deed in Dutch)
- Amendment of the articles
- Capital
- Board meeting, “De vergadering geeft opdracht en volmacht aan het bestuursorgaan tot uitvoering van de genomen besluiten en volmacht aan de optredende notaris om over te gaan t…” (deed in Dutch)
- Director resignation, Kristiaan Leye (manager)
- Director resignation, Sylvie Laigneil (manager)
- Director appointment, Kristiaan Leye (director (not named in the articles))
- Director appointment, Sylvie Laigneil (director (not named in the articles))
- Registered office clause, “3200 Aarschot, Amerstraat 48 bus 5” (deed in Dutch)
Show earlier events
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
11 activities
- Het verlenen van adviezen van financiële, technische, commerciële of administratieve aard, en dit in de ruimste zin, met uitzondering van adviezen inzake beleggingen en geldplaatsingen
- Bijstand en diensten verlenen, rechtstreeks of onrechtstreeks, op het vlak van bedrijfsbeheer in de ruimste zin van het woord, waaronder bedrijfsorganisatie, managementtechnieken en -adviezen, personeelszaken, administratie en financiën, productie, verkoop en marketing, en algemeen bestuur
- De controle op het participeren in het bestuur van vennootschappen of ondernemingen door het opnemen van alle mogelijke mandaten binnen vennootschappen of ondernemingen
- Consultancy, opleiding, technische expertise en bijstand op voornoemde gebieden
- De vertegenwoordiging en het optreden als commercieel tussenpersoon
- Het aanleggen, oordeelkundig uitbouwen en beheren van een onroerend vermogen, alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten zoals de huurfinanciering van onroerende goederen aan derden, het aankopen, verkopen, ruilen, bouwen, verbouwen, onderhouden, verhuren, huren, verkavelen, prospecteren en uitbaten van onroerende goederen; de vennootschap mag tevens de bedrijvigheden coördineren die betrekking hebben op de gehele en gedeeltelijke uitvoering van voltooiingwerken door onderaannemers
- Het aanleggen, oordeelkundig uitbouwen en beheren van een roerend vermogen, alle verrichtingen met betrekking tot roerende goederen en rechten, van welke aard ook, zoals het verwerven door inschrijving of aankoop en het beheren van aandelen, obligaties, kasbons of andere roerende waarden, van welke vorm ook, van Belgische of buitenlandse, bestaande of nog op te richten rechtspersonen en ondernemingen
- Het bijeen brengen en kenbaar maken van muziekwerken van componisten en teksten en/of zanglijnen van zangers en tekstschrijvers teneinde afgewerkte "muziekwerken met liedjesteksten" te creëren en kenbaar te maken. Deze activiteit wordt verwezenlijkt onder de naam "Author And Composer".
- Het opnemen van muziekwerken, zanglijnen en allerhande klanken en geluiden in een opnamestudio
- Het verhuren van de opnamestudio
- Het verhuren van repetitieruimtes
Invoicing and payment
Financial year and general meeting
Accounts at the NBBRecognitions · licences · registrations
Legal Entity Identifier
Sites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 24662H0086/00D000 | Flanders | 559 m² | 1 · 549 m² | 18.4 m · 5 |