Accommodation (PKD division 55)2007
Industry statistics (2025)
Number of companies
Companies
99,014
Companies (primary PKD)
16,479
Companies with financials
5,019
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG51.4%8,478
- Sp. z o.o.42.1%6,935
- Sp. j.2.2%360
- Foundation1.3%217
- Sp. k.1.3%214
- Association0.5%78
- S.A.0.4%64
- P.S.A.0.2%34
- Other0.2%34
- Cooperative0.2%30
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 857.00m | USD 5.50m | |
| 2 | sp. z o.o. | USD 175.98m | USD 24.67m | |
| 3 | sp. z o.o. | USD 95.97m | USD 22.09m | |
| 4 | sp. z o.o. | USD 86.89m | USD 4.33m | |
| 5 | sp. z o.o. | USD 62.87m | USD -3.55m | |
| 6 | sp. z o.o. | USD 59.87m | USD 6.87m | |
| 7 | sp. z o.o. | USD 59.50m | USD 3.22m | |
| 8 | sp. z o.o. | USD 58.38m | USD 58.81k | |
| 9 | Foundation | USD 56.46m | USD 689.43k | |
| 10 | sp. z o.o. | USD 56.11m | USD 4.51m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. + limited partnership | USD 13.18m | +4,762.5% y/y | |
| 2 | sp. z o.o. | USD 6.24m | +2,146.9% y/y | |
| 3 | sp. z o.o. | USD 10.80m | +1,843.3% y/y | |
| 4 | sp. z o.o. | USD 8.75m | +1,416.6% y/y | |
| 5 | sp. z o.o. | USD 3.92m | +1,298.9% y/y | |
| 6 | sp. k. | USD 3.61m | +874.1% y/y | |
| 7 | sp. z o.o. | USD 43.60m | +766.2% y/y | |
| 8 | sp. z o.o. | USD 62.87m | +718.2% y/y | |
| 9 | sp. z o.o. | USD 7.02m | +668.2% y/y | |
| 10 | sp. z o.o. | USD 2.69m | +626.2% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 55
FAQ
The primary industry for 16,479 companies is accommodation. 5,019 entities have filed financial statements.
In 2024, 902 new companies with PKD 55 were registered. In all of 2023, there were 1,061 such companies.
In 2024, 46 companies with PKD 55 were deregistered. In all of 2023, there were 62 such companies.
In 2025, the median revenue for PKD 55 was USD 272.74k and the mean revenue was USD 1.93m, based on 3,675 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 4.43k, an improvement on 2024 (USD 2.23k). Among all 626 PKD divisions in Poland, it ranks 406th, placing it among the weakest 35%.
The most common legal form for PKD 55 is a sole proprietorship, used by 8,478 companies in this industry (51.4% of the total). In second place is sp. z o.o. (6,935 companies, 42.1%), and in third place – sp. j. (360 companies, 2.2%).







