In 1939 two employees of the Amersfoortsche Apparatenfabriek decide to start their own company. In 1940 mister ing. J.B. Möring and Mister Th. J. Steenaart start the company Möring & Steenaart NV. They set up the company in Nijkerk and focus on building thermic boilers. The official start of M&S is on 1st of July 1940, the Second World War is now also a fact for the Netherlands. Especially in the first period, but also when the second world war continues, they have to deal with many difficulties.