It's a comedy about Bem, Bela and Belo in sleazy situations... and that's it. It doesn't actually have any jokes. Bela's a sex worker. Belo's an underage boy in a fetish costume who works in host bars. Bem is a butt monkey who keeps ending up in masochist situations, e.g. getting stripped and bound. I quite enjoy tasteless comedy, but this one's forgotten to be funny.
What's more, I think it's undercutting the source material's tragedy. Bem, Bela and Belo are a long, long way away from being capable of the kind of hijinks we see here. They'd be a lot happier and more relaxed if they were. Furthermore, their strict morality is so deeply bound into their worldview and pain that casually undermining it (as here) is pretty much severing any connection to the original characters.
A few episodes attain adequacy. The dodgy mobile phone shop in ep.13 is in principle a decent comedy sketch, then its shop assistant returns in ep.18 to sell robot grannies. Then, finally, the last episode doesn't take the piss, turning Bela into an old lady who's helped by an oblivious Bem and Belo. Their conversation's quite nice there. Usually, though, this is a shitty non-comedy of host clubs, prostitution, gangsters, granny-headbutting, sexual harassment, a boy's nipples and badly behaving idols. Our heroes are semi-criminal and pathetic. Even potentially funny ideas (e.g. a history book eating Bem in ep.12) are annoying because the show's take on its regular cast don't work.