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No. If you are asking about .BAS files, you are probably referring to VB 6 and earlier, in which case in VB 5 and VB 6 the .BAS files were compiled to machine code. In VB 1 through VB 4 the files were compiled to what some would call pCode. If you are referring to VB.NET, the source is compiled to Intermediate Language (IL) which is then processed by the Common Language Runtime (CLR) where the IL is Just In Time compiled and executed on the platform on which the CLR is installed.
In all cases, an EXE-file can not be reverse-compiled back into a .BAS file. With VB.NET you can use the tools to display the IL and view the content (if it hasn't been obfuscated), but the original language code is gone.
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