| Code | Name | Region |
|---|---|---|
| BEMCO | Macon | WHT |
| BEMCQ | Macquenoise | WHT |
| BEMAF | Maffe | WNA |
| BEMFF | Maffle | WHT |
| BEMGE | Magnee | WLG |
| BEMLL | Maillen | WNA |
| BEMVA | Mainvault | WHT |
| BEMSR | Maisieres | WHT |
| BEMSN | Maissin | WLX |
| BEMZT | Maizeret | WNA |
| BELSI | Lombardsijde | VWV |
| BELML | Lommel | VLI |
| BELWE | Lommersweiler | WLG |
| BELOP | Lompret | WHT |
| BELPZ | Lomprez | WLX |
| BELOC | Loncin | WLG |
| BELNZ | Londerzeel | VBR |
| BELGA | Longchamps | WLX |
| BELFG | Longueville | WBR |
| BELTZ | Lontzen | WLG |
| BELPM | Loppem | VWV |
| BELRI | Lo-reninge | VWV |
| BELOT | Lot | VBR |
| BELPE | Loupoigne | WBR |
| BELLN | Louvain-la-neuve | WBR |
| BELUV | Louveigne | WLG |
| BELVO | Lovendegem | VOV |
| BELOY | Loyers | WNA |
| BELOZ | Lozen | VLI |
| BELBK | Lubbeek | VBR |
| BELIL | Lillo | VAN |
| BELWI | Lillois-witterzee | WBR |
| BELIM | Limbourg | WLG |
| BELME | Limelette | WBR |
| BELCE | Lincent | WLG |
| BELDN | Linden | WBR |
| BELKK | Linkebeek | VBR |
| BELNI | Lint | VAN |
| BELIN | Linter | VBR |
| BELSO | Lisogne | WNA |
| BELSG | Lissewege | VWV |
| BELVM | Lives-sur-meuse | WNA |
| BELIX | Lixhe | WLG |
| BEXLO | Lo | VWV |
| BELBS | Lobbes | WHT |
| BELOH | Lochristi | VOV |
| BELOD | Lodelinsart | WHT |
| BELEH | Loenhout | VAN |
| BELKO | Loker | VWV |
| BELOK | Lokeren | VOV |