SAP B1 Software Development kit application guide:

The SAP Business One client software consists of a graphical user interface and the business object classes connecting to the database.

The source code of SAP Business One is not accessible by third parties. This guarantees a single version Of SAP Business One with approved stability, functionality and upgrade functionality.

If you want to extend and change the functionality of SAP Business One, you can use the built-in tools for adjustments such as User defined fields and tables, formatted search, etc.If your enhancements need more, You can use the SAP Business One Software Development Kit.

With this Software development Kit (SDK), you can

add industry-specific functions
add other functions you deem necessary
Create interfaces to third-party tools.

Software development Kit gives access to Business One internals via a set of programmatic interfaces based on Component Object Model (COM) every development environment supporting Component Object Model (COM) can be used.

Many add-ons can be executing together with Business One changing its standard behavior

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