Residential social work activities (PKD division 87)
This division includes:
- social assistance with accommodation providing medical assistance (mainly nursing care) or other types of assistance to persons in need. The social care provided also covers persons who may stay at the place where it is provided, even temporarily.
- the activities of care centres (providing regular care in premises specially built or adapted for certain target groups). Units are classified according to the target groups.
This division excludes:
- nursing activities without accommodation, classified in 86.94.Z,
- social assistance without accommodation, classified in the relevant subclasses of division 88.
Industry statistics (2025)
Number of companies
Companies
11,406
Companies (primary PKD)
1,866
Companies with financials
595
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.41.2%853
- JDG36.9%764
- Foundation13.8%286
- Sp. k.3.6%74
- Sp. j.1.7%36
- Association1.4%30
- Cooperative0.9%18
- S.A.0.2%4
- P.S.A.0.1%3
- Sp. p.0.0%1
- Other0.0%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 18.27m | USD 2.43m | |
| 2 | sp. z o.o. | USD 7.27m | USD 640.61k | |
| 3 | sp. z o.o. | USD 7.17m | USD -3.07m | |
| 4 | Foundation | USD 6.14m | USD 417.68k | |
| 5 | Foundation | USD 5.62m | USD 145.60k | |
| 6 | sp. z o.o. + limited partnership | USD 4.60m | USD 1.47m | |
| 7 | Foundation | USD 3.92m | USD -30.58k | |
| 8 | sp. z o.o. | USD 3.88m | USD 89.65k | |
| 9 | sp. z o.o. | USD 3.51m | USD -120.87k | |
| 10 | sp. z o.o. | USD 2.83m | USD 10.60k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 7.27m | +338.5% y/y | |
| 2 | sp. z o.o. | USD 1.00m | +124.6% y/y | |
| 3 | sp. z o.o. | USD 2.65m | +117.2% y/y | |
| 4 | Foundation | USD 1.47m | +62.2% y/y | |
| 5 | sp. z o.o. | USD 1.16m | +49.8% y/y | |
| 6 | Foundation | USD 6.14m | +45.6% y/y | |
| 7 | sp. z o.o. | USD 1.04m | +44.7% y/y | |
| 8 | sp. z o.o. | USD 1.02m | +44.3% y/y | |
| 9 | sp. z o.o. | USD 738.92k | +43.1% y/y | |
| 10 | sp. z o.o. | USD 1.10m | +41.8% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| KUB | NewConnect | PLN 12.70 | +1.20% | USD 4.71m |
PKD codes in division 87
FAQ
The primary industry for 1,866 companies is residential social work activities. 595 entities have filed financial statements.
So far in 2026, 137 new companies with PKD 87 have been registered. In all of 2025, there were 164 such companies.
So far in 2026, 30 companies with PKD 87 have been deregistered. In all of 2025, there were 42 such companies.
In 2025, the median revenue for PKD 87 was USD 430.16k and the mean revenue was USD 780.58k, based on 344 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 5.52k, down from 2024 (USD 11.09k). Among all 674 PKD divisions in Poland, it ranks 339th, placing it among the weakest 50%.
The most common legal form for PKD 87 is sp. z o.o., used by 853 companies in this industry (41.2% of the total). In second place is a sole proprietorship (764 companies, 36.9%), and in third place – a foundation (286 companies, 13.8%).


