Regulation of the activities of providing health care, education, cultural services and other social services (PKD 84.12.Z)
This subclass includes:
- activities of public administration in directing the implementation of programmes aimed at improving living conditions:
- related to health care and health prevention,
- concerning education,
- aimed at providing cultural, sports and recreational services to the population,
- aimed at protecting the natural environment,
- related to housing construction,
- related to other activities for the benefit of society,
- activities of public administration related to scientific research, development work and funds allocated for these purposes,
- funding of recreational and cultural activities,
- allocation of public grants to artists,
- direction of support programmes concerning the supply of drinking water,
- direction of waste collection and disposal activities,
- direction of environmental protection programmes,
- direction of housing management programmes.
This subclass excludes:
- activities related to wastewater disposal, refuse disposal, waste collection and remediation, classified in the appropriate subclasses of divisions 37, 38, 39,
- compulsory social insurance, classified in 84.30.Z,
- health care, classified in the appropriate subclasses of division 86,
- activities of museums and other cultural facilities, classified in the appropriate subclasses of division 91,
- activities of public libraries and state archives, classified in the appropriate subclasses of group 91.1,
- sports and recreational activities, classified in the appropriate subclasses of division 93,
- education, classified in the appropriate subclasses of section Q.
Industry statistics (2025)
Number of companies
Companies
1,603
Companies (primary PKD)
153
Companies with financials
78
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Foundation60.8%93
- Sp. z o.o.19.6%30
- Association12.4%19
- Sp. j.2.6%4
- Cooperative2.0%3
- JDG1.3%2
- Sp. k.1.3%2
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 4.86m | USD -9.14k | |
| 2 | sp. z o.o. | USD 1.90m | USD 129.84k | |
| 3 | Foundation | USD 1.30m | USD 6.86k | |
| 4 | Association | USD 1.27m | USD 7.49k | |
| 5 | Cooperative | USD 1.26m | USD -59.48k | |
| 6 | Association | USD 1.03m | USD -227.49k | |
| 7 | Foundation | USD 968.47k | USD 66.02k | |
| 8 | Foundation | USD 642.08k | USD 94.88k | |
| 9 | Foundation | USD 598.70k | USD 79.52k | |
| 10 | sp. z o.o. | USD 535.83k | USD 72.13k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Foundation | USD 642.08k | +398.9% y/y | |
| 2 | Foundation | USD 598.70k | +195.8% y/y | |
| 3 | sp. z o.o. + limited partnership | USD 522.46k | +185.2% y/y | |
| 4 | Foundation | USD 84.22k | +91.9% y/y | |
| 5 | Foundation | USD 77.77k | +85.8% y/y | |
| 6 | Cooperative | USD 1.26m | +78.0% y/y | |
| 7 | sp. z o.o. | USD 535.83k | +77.5% y/y | |
| 8 | Association | USD 1.27m | +61.9% y/y | |
| 9 | Association | USD 88.58k | +38.9% y/y | |
| 10 | sp. z o.o. | USD 4.86m | +34.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 84
FAQ
The primary industry for 153 companies is regulation of the activities of providing health care, education, cultural services and other social services. 78 entities have filed financial statements.
So far in 2026, 8 new companies with PKD 84.12.Z have been registered. In all of 2025, there were 14 such companies.
So far in 2026, no companies with PKD 84.12.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 84.12.Z was USD 24.18k and the mean revenue was USD 309.03k, based on 52 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 16.00, down from 2024 (USD 451.00). Among all 674 industries in Poland, PKD 84.12.Z ranks 552nd, placing it among the weakest 18%.
The most common legal form for PKD 84.12.Z is a foundation, used by 93 companies in this industry (60.8% of the total). In second place is sp. z o.o. (30 companies, 19.6%), and in third place – an association (19 companies, 12.4%).


