| Code | Name | Region |
|---|---|---|
| BESTE | Stree | WHT |
| BESTB | Strepy-bracquegnies | WHT |
| BESOV | Strombeek-bever | VBR |
| BESUA | Suarlee | WNA |
| BESXY | Suxy | WLX |
| BETLS | Tailles | WLX |
| BETTI | Taintignies | WHT |
| BETMS | Tamines | WNA |
| BESRN | Sorinnes | WNA |
| BESDT | Soudromont | WHT |
| BESOU | Soumagne | WLG |
| BESRE | Souvret | WHT |
| BESOY | Soy | WLX |
| BESWL | Soye | WAL |
| BESPA | Spa | WLG |
| BESLK | Spalbeek | VLI |
| BESPS | Spiennes | WHT |
| BESMO | Sprimont | WLG |
| BESTA | Stabroek | VAN |
| BESTD | Staden | VWV |
| BESBG | Stambruges | WHT |
| BESGM | Stasegem | VWV |
| BESTT | Statte | WLG |
| BESAT | Stave | WNA |
| BESVE | Stavele | VWV |
| BESLT | Stavelot | WLG |
| BESBE | Steenbrugge | VWV |
| BESPV | Sint-pieters-voeren | VLI |
| BESPO | Sint-pieters-woluwe (woluwe-saint-pierre)/brussel (bruxelles) | BRU |
| BESTW | Sint-stevens-woluwe | VBR |
| BESTR | Sint-truiden | VLI |
| BESIP | Sippenaeken | WLG |
| BESRA | Sirault | WHT |
| BESYR | Sivry-rance | WHT |
| BESLE | Sleidinge | VOV |
| BESYP | Slijpe | VWV |
| BESVO | Smeerebbe-vloerzegem | VOV |
| BESMM | Smeermaas | VLI |
| BESSK | Snaaskerke | VWV |
| BESOI | Soignies | WHT |
| BESON | Soiron | WLG |
| BESSB | Solre-sur-sambre | WHT |
| BESBF | Sombreffe | WNA |
| BESUZ | Somme-leuze | WNA |
| BESOM | Sommiere | WNA |
| BESZE | Somzee | WNA |
| BESLO | Sorinne-la-longue | WNA |
| BESSL | Sint-katelijne-waver | VAN |
| BESKL | Sint-katherina-lombeek | VBR |
| BESKU | Sint-kruis | VWV |