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L2D

Active Risk: not assessed
Public limited companyfounded 2016active for 10 yearsVenetiëlaan 33, 8530 Harelbeke, BelgiumKBO/BCE: BE 0654.955.678
Summary

L2D 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 €41.6m and a net result of €4.5m. Equity is growing by about 4.2% per year across the filed financial years. Its solvency ranks better than 54% of 3,005 sector peers (NACE 64, financial year 2025). The company has been active since 2016 and the Belgian Official Gazette contains no insolvency or warning signals.

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History

L2D was incorporated on 25 May 2016, with a starting capital of €28.5m.12 The name was changed to HE3M bvba in 2018.3 In 2019 the capital was increased 2 times, most recently to €28.5m.45 The board currently has 10 members; JLMV BV has served longest, since 2016.6 Total assets went from €60.2m in 2019 to €63.5m in 2025 and headcount from 7.8 full-time equivalents in 2020 to 15.5 in 2025.7

  1. 1KBO register
  2. 2Belgian Official Gazette, 27-05-2016
  3. 3Belgian Official Gazette, 15-06-2018
  4. 4Belgian Official Gazette, 11-06-2019
  5. 5Belgian Official Gazette, 06-08-2019
  6. 6Belgian Official Gazette, 21-02-2023
  7. 7National Bank, annual accounts 2019, 2020 and 2025

Acts, filings and financial milestones

Next filing, financial year 2026, expected by 31-07-2027
2026
31-07
Gazette deed Resignation: ZENDICS BV (director)
Permanent representative: Willem DE VOS3 facts ▸
  • Board meeting, 25-06-2026
  • Director resignation, ZENDICS BV (director)
  • Permanent representative, Willem DE VOS
21-05
NBB filing Annual accounts filed
financial year 2025 · full format
15-04
Gazette deed Resignations: COLLE Edward, BELGOTEX INTERNATIONAL NV and Luc BLOMMAERT
Appointments: BELGOTEX INTERNATIONAL NV (director) and ASCENDIMUS CommV (director) · Permanent representatives: Luc BLOMMAERT, Olivier DECOUTTERE and 3 others19 facts ▸
  • General meeting, 13-03-2026
  • Director resignation, COLLE Edward (director)
  • Director resignation, BELGOTEX INTERNATIONAL NV (director)
  • Director appointment, BELGOTEX INTERNATIONAL NV (director)
  • Director appointment, ASCENDIMUS CommV (director)
  • Permanent representative, Luc BLOMMAERT
  • Permanent representative, Olivier DECOUTTERE
  • Board composition, ZENDICS BV (director)
  • Board composition, Whiteout Ventures BV (director)
  • Board composition, BELGOTEX INTERNATIONAL NV (director)
  • Board composition, ASCENDIMUS CommV (director)
  • Permanent representative, Willem DE VOS
  • +7 further facts in this act
2025
31-12
Financial Back to profitnet €4.5m
Net result €4.5m after one loss-making year.
15-07
Gazette deed Resignations: Aeneas Management Consulting FZCO, JLMV BV and 2 others
Appointments: Luc BLOMMAERT (director) and Whiteout Ventures BV (director) · Power of attorney21 facts ▸
  • Director resignation, Aeneas Management Consulting FZCO (director)
  • Director appointment, Luc BLOMMAERT (director)
  • Director resignation, JLMV BV (director)
  • Director resignation, CROP CONSTRUCTIE MEULEBEKE NV (director)
  • Director resignation, De Boe Lode BV (director)
  • Director appointment, Whiteout Ventures BV (director)
  • Board composition, Luc BLOMMAERT (director)
  • Board composition, Edward COLLE (director)
  • Board composition, ZENDICS BV (director)
  • Board composition, Whiteout Ventures BV (director)
  • Power of attorney (2 times)
  • Power of attorney, Patrick GEERAERT (2 times)
  • +9 further facts in this act
13-06
NBB filing Annual accounts filed
financial year 2024 · full format
2024
24-06
Gazette deed Resignation: Stefaan Colle (director)
Appointment: COLLE Edward (director) · Reappointment: EY BEDRIJFSREVISOREN BV (statutory auditor)4 facts ▸
  • General meeting, 17-05-2024
  • Director resignation, Stefaan Colle (director)
  • Director appointment, COLLE Edward (director)
  • Auditor reappointment, EY BEDRIJFSREVISOREN BV (statutory auditor)
29-05
NBB filing Annual accounts filed
financial year 2023 · full format
07-03
Gazette deed Permanent representatives: Brecht Deketele and Holvoet Sabine
4 facts ▸
  • Board meeting, 26-01-2024
  • Permanent representative, Brecht Deketele
  • Other provision, “commissaris, rol als commissaris” (deed in Dutch)
  • Permanent representative, Holvoet Sabine
2023
15-06
NBB filing Annual accounts filed
financial year 2022 · full format
31-05
Gazette deed Resignation: Dirk Dees (director)
Appointment: ZENDICS BV (director) · Permanent representatives: Willem De Vos, Joseph Lano and 3 others14 facts ▸
  • General meeting, 28-04-2023
  • Director resignation, Dirk Dees (director)
  • Director appointment, ZENDICS BV (director)
  • Permanent representative, Willem De Vos
  • Board composition, JLMV BV (director)
  • Permanent representative, Joseph Lano
  • Board composition, C.C.M. NV (director)
  • Permanent representative, Mireille Lanneau
  • Board composition, DE BOE LODE BV (director)
  • Permanent representative, Lode De Boe
  • Board composition, Aeneas Management Consultants - FZCO (director)
  • Permanent representative, Luc Blommaert
  • +2 further facts in this act
21-02
Gazette deed Resignations: QDC-GOVERNANCE BV, STECRI BV and HE3M BV
Appointments: Stefaan Colle, Aeneas Management Consultants - FZCO and Dirk Dees · Reappointments: JLMV BV (director) and C.C.M. NV (director) · Mandate compensation24 facts ▸
  • Board meeting, 30-09-2022
  • Director resignation, QDC-GOVERNANCE BV (director and chair)
  • Director appointment, Stefaan Colle (chair)
  • Mandate compensation, Stefaan Colle (2 times)
  • General meeting, 30-09-2022
  • Director resignation, STECRI BV (director)
  • Director resignation, QDC-GOVERNANCE BV (director)
  • Director resignation, HE3M BV (director)
  • Director discharge, STECRI BV
  • Director discharge, QDC-GOVERNANCE BV
  • Director discharge, HE3M BV
  • Director appointment, Aeneas Management Consultants - FZCO (director)
  • +12 further facts in this act
Show earlier events
2022
31-12
Financial Highest result from 2018 to 2025net €5.0m ▲233%
Operating result €3.5m, net result €5.0m, both a record.
25-07
Gazette deed Reappointments: CCM-BE, STECRI-BE and 3 others
Permanent representatives: LANNEAU Mireille, DECLERCK Stéfaan and 3 others11 facts ▸
  • General meeting, 20-05-2022
  • Director reappointment, CCM-BE (director)
  • Permanent representative, LANNEAU Mireille
  • Director reappointment, STECRI-BE (director)
  • Permanent representative, DECLERCK Stéfaan
  • Director reappointment, HEZM (director)
  • Permanent representative, DELBOO Mark
  • Director reappointment, QDC-GOVERNANCE (director)
  • Permanent representative, CLARYSSE Dirk
  • Director reappointment, JLMV (director)
  • Permanent representative, LANO Joseph
03-06
NBB filing Annual accounts filed
financial year 2021 · consolidated
03-06
NBB filing Annual accounts filed
financial year 2021 · full format
27-04
NBB filing Annual accounts filed
financial year 2020 · consolidated
2021
31-12
Financial Back to profitnet €1.5m
Net result €1.5m after 2 loss-making years.
02-07
Gazette deed Reappointment: EY BEDRIJFSREVISOREN BV (statutory auditor)
Permanent representatives: DEFOER Marleen, Lode De Boe and Dirk Clarysse · Appointments: De Boe Lode BV (director) and QDC - Governance BV (chair)9 facts ▸
  • General meeting, 21-05-2021
  • Auditor reappointment, EY BEDRIJFSREVISOREN BV (statutory auditor)
  • Permanent representative, DEFOER Marleen
  • General meeting, 03-07-2020
  • Director appointment, De Boe Lode BV (director)
  • Permanent representative, Lode De Boe
  • Board meeting, 03-07-2020
  • Director appointment, QDC - Governance BV (chair)
  • Permanent representative, Dirk Clarysse
15-06
NBB filing Annual accounts filed
financial year 2020 · full format
2020
31-12
Financial Weakest financial yearnet -€468,756
Net result drops to -€468,756, the lowest in the series; recovery starts the following year.
17-07
Gazette deed Resignation: Pivake GCV (director)
Director discharge3 facts ▸
  • General meeting, 13-12-2019
  • Director resignation, Pivake GCV (director)
  • Director discharge, Pivake GCV
05-06
NBB filing Annual accounts filed
financial year 2019 · full format
2019
06-08
Gazette deed Restructuring
Demerger · Share transfer · Accounting effect13 facts ▸
  • General meeting, 17-07-2019
  • Demerger, 17-07-2019
  • Share transfer, IMDECO → L2D
  • Accounting effect, 01-01-2019
  • Capital decrease, €8,454,415.77
  • Capital increase, €70.53
  • Capital, €28,517,196.53
  • Amendment of the articles
  • Inbreng in natura, 20947361.98, EUR
  • Debt transfer, “schulden in rekening-courant” (deed in Dutch)
  • Share distribution, 3
  • Joint liability, “hoofdelijk gehouden tot de betaling van de zekere en opeisbare schulden die bestaan op het ogenblik van de openbaarmaking van de gerealiseerde splitsing” (deed in Dutch)
  • +1 further fact in this act
11-06
Gazette deed Restructuring
Permanent representatives: Joseph Lano, Mireille Lanneau and 4 others · Demerger · Capital17 facts ▸
  • Board meeting, 27-05-2019
  • Demerger, “partielle splitsing door overneming” (deed in Dutch)
  • Capital, €8,914,396.96
  • Permanent representative, Joseph Lano (director and managing director) (2 times)
  • Permanent representative, Mireille Lanneau (director) (2 times)
  • Permanent representative, Stefaan Declerck (director) (2 times)
  • Capital, €28,517,126
  • Permanent representative, Pierre Van Keirsbilck (director)
  • Permanent representative, Mark Delboo (director)
  • Permanent representative, Dirk Clarysse (director)
  • Share issue, “1 share each to Joseph Lano, Stefaan Declerck, Mireille Lanneau”, 3 (deed in Dutch)
  • Accounting effect, 01-01-2019
  • +5 further facts in this act
06-06
NBB filing Annual accounts filed
financial year 2018 · full format
2018
15-06
Gazette deed Appointment: Ernst & Young Assurance Services BV Cvba (statutory auditor)
Permanent representative: Joseph Lano · Name change4 facts ▸
  • General meeting, 18-05-2018
  • Auditor appointment, Ernst & Young Assurance Services BV Cvba (statutory auditor)
  • Name change, HE3M bvba
  • Permanent representative, Joseph Lano
23-03
Gazette deed Permanent representative: Joseph Lano
Power of attorney3 facts ▸
  • Board meeting, 23-02-2018
  • Power of attorney, Karel Lagast
  • Permanent representative, Joseph Lano
2016
18-10
Gazette deed Appointments: Pivake Comm. Va, Mark Delboo bvba and 2 others
Permanent representatives: Pierre Van Keirsbilck, Mark Delboo and 2 others9 facts ▸
  • General meeting, 23-09-2016
  • Director appointment, Pivake Comm. Va (director)
  • Permanent representative, Pierre Van Keirsbilck
  • Director appointment, Mark Delboo bvba (director)
  • Permanent representative, Mark Delboo
  • Director appointment, QDC-Governance bvba (director)
  • Permanent representative, Dirk Clarysse
  • Permanent representative, Joseph Lano
  • Director appointment, JLMV bvba (managing director)
11-07
Gazette deed Miscellaneous
27-05
Gazette deed Incorporation
Appointments: JLMV bvba, C.C.M. nv and STECRI bvba · Permanent representatives: Joseph Lano, Mireille Lanneau and Stefaan Declerck · Founding capital9 facts ▸
  • Incorporation, 19-05-2016
  • Founding capital, €28,517,126
  • Director appointment, JLMV bvba (director)
  • Permanent representative, Joseph Lano
  • Director appointment, C.C.M. nv (director)
  • Permanent representative, Mireille Lanneau
  • Director appointment, STECRI bvba (director)
  • Permanent representative, Stefaan Declerck
  • Director appointment, JLMV bvba (managing director)
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 12 annual accounts filed, the latest 10 are here; all 12 are under Financials.
17 of 17 deeds read

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