The tendency of BF3, BCl3 and BBr3 to behave as Lewis acid decreases in the sequence:
BCI3 < BF3 < BBr3
BBr3 > BCI3 > BF3
BBr3 < BF3 < BCI3
BF3 > BCI3 >BBr3
The effect of increase of pπ‐pπ back bonding from BBr3 to BF3, hence decreases the Lewis acidic character from BBr3 to BCl3 to BF3.