Dental practice activities (PKD 86.23.Z)2007
Industry statistics (2025)
Number of companies
Companies
23,661
Companies (primary PKD)
19,451
Companies with financials
1,373
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG87.6%17,040
- Sp. z o.o.9.6%1,870
- Sp. j.1.2%242
- Sp. p.0.7%139
- Sp. k.0.6%112
- Foundation0.1%15
- P.S.A.0.0%8
- Cooperative0.0%5
- Other0.0%5
- S.A.0.0%1
- Association0.0%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. + limited partnership | USD 23.67m | USD 7.50m | |
| 2 | sp. z o.o. | USD 22.96m | USD 232.42k | |
| 3 | sp. z o.o. | USD 18.33m | USD 2.94m | |
| 4 | sp. z o.o. | USD 16.99m | USD 1.52m | |
| 5 | sp. z o.o. | USD 12.06m | USD 534.02k | |
| 6 | sp. z o.o. | USD 11.65m | USD 891.41k | |
| 7 | sp. z o.o. | USD 10.61m | USD 730.92k | |
| 8 | S.A. | USD 9.55m | USD 92.08k | |
| 9 | sp. z o.o. | USD 9.23m | USD 1.06m | |
| 10 | S.K.A. | USD 8.94m | USD 1.43m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.00m | +348.8% y/y | |
| 2 | sp. z o.o. | USD 4.28m | +249.3% y/y | |
| 3 | sp. z o.o. | USD 1.91m | +221.8% y/y | |
| 4 | sp. k. | USD 4.61m | +218.8% y/y | |
| 5 | sp. z o.o. | USD 6.88m | +194.5% y/y | |
| 6 | sp. z o.o. | USD 2.14m | +157.3% y/y | |
| 7 | sp. z o.o. | USD 1.85m | +133.6% y/y | |
| 8 | sp. z o.o. | USD 4.13m | +132.1% y/y | |
| 9 | sp. k. | USD 1.47m | +127.1% y/y | |
| 10 | sp. z o.o. | USD 1.24m | +115.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 19,451 companies is dental practice activities. 1,373 entities have filed financial statements.
In 2024, 612 new companies with PKD 86.23.Z were registered. In all of 2023, there were 614 such companies.
In 2024, 20 companies with PKD 86.23.Z were deregistered. In all of 2023, there were 25 such companies.
In 2025, the median revenue for PKD 86.23.Z was USD 667.87k and the mean revenue was USD 1.11m, based on 1,157 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 33.01k, an improvement on 2024 (USD 26.54k). Among all 626 industries in Poland, PKD 86.23.Z ranks 80th, putting it in the top 13%.
The most common legal form for PKD 86.23.Z is a sole proprietorship, used by 17,040 companies in this industry (87.6% of the total). In second place is sp. z o.o. (1,870 companies, 9.6%), and in third place – sp. j. (242 companies, 1.2%).








