There is only one file type that uses the .VBE extension:
VBScript Encoded Script File
A VBE file is a script written in VBScript, a programming language that is a reduced version of Visual Basic; stores the source code in an encoded format so that it is not recognizable; run natively in Windows by the Windows Script Host (wscript.exe or cscript.exe).
A VBE file can contain a virus, so do not open a VBE file if it is an unknown email attachment. You can decode a VBE file to verify the legitimacy of its source code by dragging and dropping the file on to the decode.vbs script, and then viewing the code. You can also drag and drop .VBS files on to the encode.vbs script to encode it.
Updated: November 12, 2018