Other accommodation (PKD 55.90.Z)
This subclass covers the provision of temporary accommodation in houses, flats or apartments, as well as in single or shared rooms or houses for students, seasonal workers or other persons. This subclass covers the provision of accommodation in:
- furnished or unfurnished houses, flats and apartments for a period of less than one year,
- worker hostels and workers’ quarters,
- boarding schools and school dormitories,
- dormitories and other accommodation for students for a period of less than one year,
- railway sleeping cars, where this is not carried out within a railway undertaking.
This subclass excludes:
- the operation of sleeping cars in railway coaches where this is carried out within a railway undertaking, classified in 49.11.Z,
- the operation of cruise ships, classified in 50.10.Z, 50.30.Z,
- accommodation intermediation, classified in 55.40.Z,
- all forms of accommodation for a period of one year or longer, classified in 68.20.Z,
- activities of travel agents and tour operators in respect of combined services comprising accommodation, travel and meals, classified in 79.11.Z and 79.12.Z.
Industry statistics (2025)
Number of companies
Companies
46,413
Companies (primary PKD)
1,110
Companies with financials
310
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG52.7%585
- Sp. z o.o.39.5%439
- Sp. k.1.7%19
- Other1.7%19
- Foundation1.5%17
- Sp. j.1.3%14
- P.S.A.0.5%6
- Association0.5%5
- S.A.0.3%3
- Cooperative0.1%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 12.20m | USD 258.21k | |
| 2 | P.S.A. | USD 10.41m | USD 37.95k | |
| 3 | sp. z o.o. | USD 9.00m | USD 3.93m | |
| 4 | Foundation | USD 7.10m | USD 62.06k | |
| 5 | sp. z o.o. | USD 7.02m | USD 5.58m | |
| 6 | sp. z o.o. | USD 6.41m | USD -3.34m | |
| 7 | sp. z o.o. | USD 5.67m | USD 525.39k | |
| 8 | sp. z o.o. | USD 5.53m | USD 38.11k | |
| 9 | sp. z o.o. | USD 4.35m | USD 675.99k | |
| 10 | sp. z o.o. | USD 4.32m | USD 864.70k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 836.16k | +682.7% y/y | |
| 2 | sp. z o.o. | USD 7.02m | +668.2% y/y | |
| 3 | sp. z o.o. | USD 1.65m | +301.3% y/y | |
| 4 | sp. z o.o. | USD 338.65k | +257.4% y/y | |
| 5 | sp. z o.o. | USD 1.27m | +214.4% y/y | |
| 6 | sp. z o.o. | USD 507.66k | +160.6% y/y | |
| 7 | sp. z o.o. | USD 442.54k | +157.1% y/y | |
| 8 | sp. z o.o. | USD 576.68k | +129.7% y/y | |
| 9 | sp. z o.o. | USD 2.13m | +64.8% y/y | |
| 10 | sp. z o.o. | USD 353.96k | +59.1% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 55
FAQ
The primary industry for 1,110 companies is other accommodation. 310 entities have filed financial statements.
So far in 2026, 66 new companies with PKD 55.90.Z have been registered. In all of 2025, there were 60 such companies.
So far in 2026, 14 companies with PKD 55.90.Z have been deregistered. In all of 2025, there were 11 such companies.
In 2025, the median revenue for PKD 55.90.Z was USD 120.02k and the mean revenue was USD 774.64k, based on 193 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 887.00, an improvement on 2024 (USD 846.00). Among all 674 industries in Poland, PKD 55.90.Z ranks 503rd, placing it among the weakest 25%.
The most common legal form for PKD 55.90.Z is a sole proprietorship, used by 585 companies in this industry (52.7% of the total). In second place is sp. z o.o. (439 companies, 39.5%), and in third place – other legal forms (19 companies, 1.7%).
