Hotels and restaurants (PKD section H)2004
PKD divisions in this section
Industry statistics (2025)
Number of companies
Companies
5,422
Companies (primary PKD)
300
Companies with financials
45
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.75.0%225
- Sp. j.12.7%38
- Association4.7%14
- Foundation4.0%12
- Sp. k.1.3%4
- Cooperative1.0%3
- Other1.0%3
- S.A.0.3%1
Financial results
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 3.09m | USD -418.61k | |
| 2 | sp. z o.o. | USD 2.92m | USD 40.52k | |
| 3 | sp. z o.o. | USD 2.39m | USD 135.61k | |
| 4 | sp. j. | USD 2.01m | USD 340.50k | |
| 5 | Foundation | USD 1.07m | USD -130.72k | |
| 6 | sp. z o.o. | USD 533.13k | USD -53.33k | |
| 7 | sp. z o.o. | USD 409.50k | USD 295.70k | |
| 8 | sp. z o.o. | USD 264.63k | USD -41.63k | |
| 9 | Association | USD 219.56k | USD 4.26k | |
| 10 | sp. z o.o. | USD 201.77k | USD 133.50 |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 121.45k | +14.7% y/y | |
| 2 | Association | USD 219.56k | +14.6% y/y | |
| 3 | sp. z o.o. | USD 2.39m | +14.4% y/y | |
| 4 | sp. z o.o. | USD 201.77k | +9.6% y/y | |
| 5 | sp. z o.o. | USD 2.92m | +9.0% y/y | |
| 6 | sp. j. | USD 2.01m | +6.1% y/y | |
| 7 | sp. z o.o. | USD 3.09m | +2.9% y/y | |
| 8 | sp. z o.o. | USD 158.32k | 0.0% y/y | |
| 9 | sp. z o.o. | USD 533.13k | -4.9% y/y | |
| 10 | sp. z o.o. | USD 264.63k | -10.4% y/y |
Stock market
No companies from this industry are listed.
FAQ
The primary industry for 300 companies is hotels and restaurants. 45 entities have filed financial statements.
In 2007, 45 new companies with PKD H were registered. In all of 2006, there were 46 such companies.
In 2025, the median revenue for PKD H was USD 116.94k and the mean revenue was USD 539.27k, based on 26 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -3.61k, worse than in 2024 (USD -3.00k). Among all 33 PKD sections in Poland, it ranks 33rd, placing it among the weakest <1%.
The most common legal form for PKD H is sp. z o.o., used by 225 companies in this industry (75.0% of the total). In second place is sp. j. (38 companies, 12.7%), and in third place – an association (14 companies, 4.7%).

