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A.B.L. is the ownership mark for the Belgium Army. I'm hopeless at languages so someone will have to tell you the precise meaning but because of the two languages used in Belgium (French and Walloon?) it translates to "Army" in one language "Belgium" "Army" in the other language.
A hell of a lot of 2" mortars are ex Belgium, some new made by them (or at least refurbished with lots of Belgium marked parts, others like mine, entirely UK made with crows feet all over them but with "ABL" 51 lightly engraved on the lower barrel. I've always assumed the 51 refered to the calibre in MM rather than the year.
Well, some differences are that your mortar has "ABL" embossed on it, not engraved. Also, the rest of it is in English. If it came from Belgium, the Belgians bought it from England, or another Commonwealth nation.