Intermediation in business support activities n.e.c. (PKD 82.40.Z)
This subclass includes intermediation in activities supporting business activities, not elsewhere classified, consisting in matching customers and service providers for a fee or commission. Intermediation may be carried out electronically (via the Internet, digital platforms, e-mail) or in another manner (through direct contact, itinerantly, by telephone, by post and the like). The fee or commission may be paid by the customer or by the provider of business-support services. Intermediation revenues may include other sources of income (for example advertising revenues).
This subclass includes:
- service activities related to the booking of tickets for theatrical performances, sports events and entertainment and spectacle events,
- intermediation in lottery games.
This subclass excludes:
- broker and agent activities in the field of electricity and natural gas, classified in 35.40.Z,
- intermediation in specialised construction services, classified in 43.60.Z,
- retail intermediation, classified in the appropriate subclasses of group 47.9,
- transport intermediation, classified in the appropriate subclasses of group 52.3,
- intermediation in postal and courier activities, classified in 53.30.Z,
- intermediation in accommodation, classified in 55.40.Z,
- intermediation in food and beverage service activities, classified in 56.40.Z,
- intermediation in the publishing of computer game software, classified in 58.21.Z,
- intermediation in the publishing and sale of downloadable software, classified in 58.29.Z,
- intermediation in telecommunications, classified in 61.20.Z,
- financial and insurance intermediation, classified in the appropriate subclasses of section L (for example in subclass 66.22.Z),
- intermediation in real estate transactions, classified in 68.31.Z,
- activities of patent attorneys, classified in 74.91.Z,
- intermediation in the rental and leasing of tangible goods and non-financial intangible assets, classified in the appropriate subclasses of group 77.5,
- activities of travel agents, classified in 79.11.Z,
- intermediation in the provision of courses and training, classified in 85.61.Z
- booking of medical appointments, classified in 86.97.Z,
- intermediation related to medical, dental and other health care activities, classified in 86.97.Z,
- intermediation in social work activities with accommodation, classified in 87.91.Z,
- intermediation in the repair and maintenance of computers, personal and household goods and motor vehicles and motorcycles, classified in 95.40.Z,
- intermediation in personal services, classified in 96.40.Z.
This group includes activities of collection agencies, credit bureaus, business information agencies and any other business-support activities not elsewhere classified, mainly provided to business entities.
Industry statistics (2025)
Number of companies
Companies
11,488
Companies (primary PKD)
677
Companies with financials
30
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG83.6%566
- Sp. z o.o.15.8%107
- Sp. j.0.3%2
- Foundation0.1%1
- Other0.1%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. + limited partnership | USD 78.34m | USD 2.54m | |
| 2 | Branch (foreign co.) | USD 2.60m | USD 150.75k | |
| 3 | sp. z o.o. | USD 845.11k | USD -5.24k | |
| 4 | sp. z o.o. | USD 789.94k | USD 12.37k | |
| 5 | sp. z o.o. | USD 750.11k | USD 24.36k | |
| 6 | sp. z o.o. | USD 672.58k | USD 156.32 | |
| 7 | sp. z o.o. | USD 625.37k | USD -70.87k | |
| 8 | sp. z o.o. | USD 482.88k | USD 20.10k | |
| 9 | sp. z o.o. | USD 427.00k | USD 8.49k | |
| 10 | sp. z o.o. | USD 376.05k | USD 30.44k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 750.11k | +29.2% y/y | |
| 2 | sp. z o.o. | USD 427.00k | +25.6% y/y | |
| 3 | sp. z o.o. + limited partnership | USD 78.34m | +20.4% y/y | |
| 4 | Branch (foreign co.) | USD 2.60m | -4.6% y/y | |
| 5 | sp. z o.o. | USD 197.67k | -40.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 82
FAQ
The primary industry for 677 companies is intermediation in business support activities n.e.c.. 30 entities have filed financial statements.
So far in 2026, 188 new companies with PKD 82.40.Z have been registered. In all of 2025, there were 176 such companies.
So far in 2026, 9 companies with PKD 82.40.Z have been deregistered.
In 2025, the median revenue for PKD 82.40.Z was USD 183.92k and the mean revenue was USD 3.26m, based on 27 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 8.53k, down from 2024 (USD 14.61k). Among all 674 industries in Poland, PKD 82.40.Z ranks 278th, putting it in the top 41%.
The most common legal form for PKD 82.40.Z is a sole proprietorship, used by 566 companies in this industry (83.6% of the total). In second place is sp. z o.o. (107 companies, 15.8%), and in third place – sp. j. (2 companies, 0.3%).