Well Basic evolved a lot. Comparing 80s Basic on whatever hardware you imagine (think goto + Line Numbers) to 90s Microsoft VisualBasic (think event Händlers for UIs) is a similar jump than VisualBasic to VisualBasic.NET (writing OO code).

VB.NET is the same but so much more evolved. Also the runtime below was switched (surely for the better).

However, like outlined in other comments: VB.NET is a OOP language which handles procedural/functional code as a subset while VB of the 90s was purely procedural.