Accommodation and food service activities (PKD section I)2007
PKD divisions in this section
Industry statistics (2025)
Number of companies
Companies
194,367
Companies (primary PKD)
52,661
Companies with financials
13,917
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG54.2%28,523
- Sp. z o.o.40.1%21,127
- Sp. j.2.2%1,179
- Sp. k.1.2%649
- Foundation0.9%467
- Cooperative0.5%248
- Association0.4%188
- S.A.0.2%99
- P.S.A.0.1%64
- Other0.1%44
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 638.12m | USD 144.48m | |
| 3 | sp. z o.o. | USD 175.98m | USD 24.67m | |
| 4 | sp. z o.o. | USD 130.13m | USD 13.57m | |
| 5 | sp. z o.o. | USD 114.96m | USD 3.03m | |
| 6 | sp. z o.o. | USD 95.97m | USD 22.09m | |
| 7 | sp. z o.o. | USD 86.89m | USD 4.33m | |
| 8 | sp. z o.o. | USD 78.83m | USD 5.11m | |
| 9 | sp. z o.o. + limited partnership | USD 77.33m | USD 11.18m | |
| 10 | S.A. | USD 74.55m | USD -2.51m |
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 4.00m | +1,440.1% y/y | |
| 5 | sp. z o.o. | USD 8.75m | +1,416.6% y/y | |
| 6 | sp. z o.o. | USD 3.92m | +1,298.9% y/y | |
| 7 | sp. k. | USD 3.61m | +874.1% y/y | |
| 8 | sp. z o.o. | USD 43.60m | +766.2% y/y | |
| 9 | sp. z o.o. | USD 62.87m | +718.2% y/y | |
| 10 | sp. z o.o. | USD 7.02m | +668.2% y/y |
Stock market
No companies from this industry are listed.
FAQ
The primary industry for 52,661 companies is accommodation and food service activities. 13,917 entities have filed financial statements.
In 2024, 4,229 new companies with PKD I were registered. In all of 2023, there were 4,249 such companies.
In 2024, 197 companies with PKD I were deregistered. In all of 2023, there were 237 such companies.
In 2025, the median revenue for PKD I was USD 313.41k and the mean revenue was USD 1.48m, based on 8,659 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 5.83k, an improvement on 2024 (USD 4.22k). Among all 85 PKD sections in Poland, it ranks 56th, placing it among the weakest 34%.
The most common legal form for PKD I is a sole proprietorship, used by 28,523 companies in this industry (54.2% of the total). In second place is sp. z o.o. (21,127 companies, 40.1%), and in third place – sp. j. (1,179 companies, 2.2%).











