Other cultural facilities (PKD 90.31.B)
This subclass includes:
- activities of other cultural facilities, including artistic facilities that support artistic creation in the field of visual arts,
- activities of planetariums, science and knowledge centres.
This subclass excludes:
- retail sale of paintings and sculptures (commercial art gallery activities), classified in 47.69.B,
- activities of bars, pubs and similar establishments mainly engaged in serving beverages, which may also provide live music and dancing activities, classified in 56.30.Z,
- motion picture projection activities in cinemas, classified in 59.14.Z,
- intermediation in the reservation of tickets for theatre performances, sports events, entertainment and performance events, classified in 82.40.Z,
- activities of museums and collections, classified in 91.21.A, 91.21.B, 91.21.C,
- activities of dance and ballroom halls in which the serving of beverages is not the principal activity, classified in 93.29.A.
Industry statistics (2025)
Number of companies
Companies
2,977
Companies (primary PKD)
78
Companies with financials
13
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG66.7%52
- Sp. z o.o.16.7%13
- Foundation10.3%8
- Association3.8%3
- S.A.2.6%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 | S.A. | USD 6.38m | USD 1.51m | |
| 2 | Foundation | USD 4.56m | USD -4.08k | |
| 3 | S.A. | USD 2.44m | USD -567.35k | |
| 4 | sp. z o.o. | USD 817.96k | USD 166.74k | |
| 5 | sp. z o.o. | USD 410.48k | USD 60.95k | |
| 6 | sp. z o.o. | USD 159.92k | USD -10.79k | |
| 7 | Association | USD 142.07k | USD -1.99k | |
| 8 | Foundation | USD 139.17k | USD -37.85k | |
| 9 | sp. z o.o. | USD 71.79k | USD -122.14k | |
| 10 | sp. z o.o. | USD 48.53k | USD -1.91k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 6.38m | +67.5% y/y | |
| 2 | sp. z o.o. | USD 817.96k | +48.5% y/y | |
| 3 | Foundation | USD 4.56m | +2.9% y/y | |
| 4 | S.A. | USD 2.44m | -23.8% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| KLK | NewConnect | PLNÂ 55.00 | +1.85% | USD 18.70m |
Related PKD codes in division 90
FAQ
The primary industry for 78 companies is other cultural facilities. 13 entities have filed financial statements.
So far in 2026, 9 new companies with PKD 90.31.B have been registered. In all of 2025, there were 10 such companies.
So far in 2026, 2 companies with PKD 90.31.B have been deregistered.
In 2025, the median revenue for PKD 90.31.B was USD 160.64k and the mean revenue was USD 1.39m, based on 11 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -2.00k, worse than in 2024 (USD 22.51k). Among all 674 industries in Poland, PKD 90.31.B ranks 639th, placing it among the weakest 5.2%.
The most common legal form for PKD 90.31.B is a sole proprietorship, used by 52 companies in this industry (66.7% of the total). In second place is sp. z o.o. (13 companies, 16.7%), and in third place â a foundation (8 companies, 10.3%).





