The Eerste Nederlandsche Coöperatieve Beetwortelsuikerfabriek (CBS) was a company and beet sugar factory in Sas van Gent, Zeelandic Flanders.

[1] The Eerste Nederlandsche Coöperatieve Beetwortelsuikerfabriek, or First Dutch Beet Sugar Factory Cooperative was founded on 19 October 1899.

Another cooperative was the 'Vereniging van Landbouwers die suikerbieten verbouwen' (Society of farmers that grow sugar beet).

The support of Baron K.J.A.G Collot d'Escury and Vorsterman van Oyen was instrumental for the success of this plan.

In the end 173 farmers, including some from Zuid-Beveland, promised to cultivate 10,000 hectares of sugar beet, and founded the Eerste Nederlandsche Coöperatieve Beetwortelsuikerfabriek.

[1] As a part of Suiker Unie, the sugar factory in Sas van Gent increased its capacity to 260,000 tonnes after big investments in buildings and machinery.

[1] In the 1980s both Suiker Unie and its competitor Centrale Suikermaatschappij (CSM) felt the need for concentration of production facilities in order to lower cost of new investments.

At the same time lower transport cost meant that it was no longer required to be located close to the beet farmers.

In 1989 it became clear that Suiker Unie's Eerste Nederlandsche Coöperatieve Beetwortelsuikerfabriek in Sas van Gent would be next.