Physiotherapy activities (PKD 86.95.Z)
This subclass includes:
- individual and group physiotherapy activities carried out for the purpose of preventing or alleviating disease processes or eliminating their effects, as well as restoring body function or reducing pain in the patient, in such areas as: physical therapy, kinesiotherapy, therapeutic massage, – provision of physioprophylaxis activities.
Industry statistics (2025)
Number of companies
Companies
25,264
Companies (primary PKD)
15,028
Companies with financials
187
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG97.1%14,589
- Sp. z o.o.2.5%376
- Foundation0.3%39
- Sp. j.0.1%11
- Sp. p.0.0%4
- Sp. k.0.0%3
- Association0.0%3
- P.S.A.0.0%2
- S.A.0.0%1
- Cooperative0.0%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 44.90m | USD 3.34m | |
| 2 | sp. z o.o. | USD 31.33m | USD 2.66m | |
| 3 | sp. z o.o. | USD 27.70m | USD 6.70m | |
| 4 | sp. z o.o. | USD 10.13m | USD 2.44m | |
| 5 | sp. z o.o. | USD 7.10m | USD 152.33k | |
| 6 | sp. z o.o. | USD 6.38m | USD 953.75k | |
| 7 | sp. z o.o. | USD 4.88m | USD 973.25k | |
| 8 | sp. z o.o. | USD 4.47m | USD 818.79k | |
| 9 | sp. z o.o. | USD 4.27m | USD 87.93k | |
| 10 | sp. z o.o. | USD 3.51m | USD 82.37k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.75m | +364.9% y/y | |
| 2 | sp. z o.o. | USD 2.15m | +155.1% y/y | |
| 3 | sp. z o.o. | USD 4.47m | +150.5% y/y | |
| 4 | sp. z o.o. | USD 1.25m | +64.5% y/y | |
| 5 | sp. z o.o. | USD 667.49k | +43.9% y/y | |
| 6 | sp. z o.o. | USD 4.88m | +39.4% y/y | |
| 7 | sp. z o.o. | USD 44.90m | +31.9% y/y | |
| 8 | sp. z o.o. | USD 541.83k | +28.6% y/y | |
| 9 | sp. z o.o. | USD 7.10m | +25.3% y/y | |
| 10 | sp. z o.o. | USD 457.83k | +21.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 15,028 companies is physiotherapy activities. 187 entities have filed financial statements.
So far in 2026, 1,755 new companies with PKD 86.95.Z have been registered. In all of 2025, there were 2,553 such companies.
So far in 2026, 71 companies with PKD 86.95.Z have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 86.95.Z was USD 111.21k and the mean revenue was USD 1.27m, based on 165 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.33k, down from 2024 (USD 9.13k). Among all 674 industries in Poland, PKD 86.95.Z ranks 382nd, placing it among the weakest 43%.
The most common legal form for PKD 86.95.Z is a sole proprietorship, used by 14,589 companies in this industry (97.1% of the total). In second place is sp. z o.o. (376 companies, 2.5%), and in third place – a foundation (39 companies, 0.3%).



