Whereas Brussel is somehow one of the capital of European Union, his law is not very famous abroad. However, it is not uninteresting, for a major reason Belgian law derives directly from the French tradition and in the meantime the increasing importance of its Flemish part introduces another tradition and influence. The consequence is a remaining Napoleonian grammar with a different reading. That general assessment is far true about company law. Belgian company law deviated from French law earlier, but it is now absolutely autonomous and original. Firstly, the traditional notion of « co mmerçant » trader has simply been removed. The core of the commercial law is now the economic activity, to which a full code adopted in 2018 is dedicated, and any person that undertake such an activity is considered as an enterprise. That major reform was the first step into a wider program and a new code on companies and associations has been enacted in 2019. Nevertheless, these evolutions have not severely changed the legal backgroun d for B Corp. The B Corps developed in Belgium like in Europe.