Child day-care activities (PKD 88.91.Z)
This subclass includes:
- day care for children, provided in private homes or day care centres,
- out-of-school care,
- day care for disabled children.
This subclass excludes:
- pre-primary education, classified in 85.10.Z.
Industry statistics (2025)
Number of companies
Companies
17,442
Companies (primary PKD)
3,566
Companies with financials
419
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG73.1%2,608
- Sp. z o.o.19.9%711
- Foundation3.6%129
- Sp. j.1.4%49
- Cooperative1.1%41
- Association0.5%17
- Sp. k.0.2%7
- P.S.A.0.1%2
- S.A.0.0%1
- Sp. p.0.0%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 | Foundation | USD 3.40m | USD 107.20k | |
| 2 | Foundation | USD 1.74m | USD 46.31k | |
| 3 | sp. z o.o. | USD 1.71m | USD 77.42k | |
| 4 | sp. z o.o. | USD 1.58m | USD 32.49k | |
| 5 | sp. z o.o. | USD 1.55m | USD 281.92k | |
| 6 | sp. z o.o. | USD 1.40m | USD 10.34k | |
| 7 | Foundation | USD 1.35m | USD 21.64k | |
| 8 | Foundation | USD 1.32m | USD 5.97k | |
| 9 | sp. z o.o. | USD 1.29m | USD 35.70k | |
| 10 | sp. z o.o. | USD 1.28m | USD 96.81k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Foundation | USD 888.53k | +281.0% y/y | |
| 2 | sp. z o.o. | USD 938.27k | +264.1% y/y | |
| 3 | sp. z o.o. | USD 571.62k | +177.3% y/y | |
| 4 | sp. z o.o. | USD 1.21m | +140.9% y/y | |
| 5 | sp. z o.o. | USD 494.26k | +118.8% y/y | |
| 6 | Foundation | USD 1.74m | +112.5% y/y | |
| 7 | sp. z o.o. | USD 605.65k | +112.2% y/y | |
| 8 | sp. z o.o. | USD 399.32k | +91.4% y/y | |
| 9 | sp. z o.o. | USD 652.84k | +88.9% y/y | |
| 10 | sp. z o.o. | USD 423.25k | +84.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 88
FAQ
The primary industry for 3,566 companies is child day-care activities. 419 entities have filed financial statements.
So far in 2026, 160 new companies with PKD 88.91.Z have been registered. In all of 2025, there were 349 such companies.
So far in 2026, 86 companies with PKD 88.91.Z have been deregistered. In all of 2025, there were 25 such companies.
In 2025, the median revenue for PKD 88.91.Z was USD 234.53k and the mean revenue was USD 365.35k, based on 242 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 4.91k, an improvement on 2024 (USD 2.41k). Among all 674 industries in Poland, PKD 88.91.Z ranks 395th, placing it among the weakest 41%.
The most common legal form for PKD 88.91.Z is a sole proprietorship, used by 2,608 companies in this industry (73.1% of the total). In second place is sp. z o.o. (711 companies, 19.9%), and in third place – a foundation (129 companies, 3.6%).

