How many companies operate in PKD division 55?

The primary industry for 38,379 companies is accommodation. 5,587 entities have filed financial statements.

How many new companies were registered in 2026?

So far in 2026, 1,717 new companies with PKD 55 have been registered. In all of 2025, there were 1,759 such companies.

How many companies were deregistered in 2026?

So far in 2026, 597 companies with PKD 55 have been deregistered. In all of 2025, there were 261 such companies.

What revenue do companies in PKD division 55 generate?

In 2025, the median revenue for PKD 55 was USD 270.64k and the mean revenue was USD 1.92m, based on 3,729 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.

Are companies in PKD division 55 profitable?

Yes, in 2025, the median net profit was USD 4.34k, an improvement on 2024 (USD 2.13k). Among all 678 PKD divisions in Poland, it ranks 427th, placing it among the weakest 37%.

What legal form do companies in PKD division 55 take?

The most common legal form for PKD 55 is a sole proprietorship, used by 28,560 companies in this industry (71.6% of the total). In second place is sp. z o.o. (9,141 companies, 22.9%), and in third place – sp. j. (897 companies, 2.2%).

Accommodation (PKD division 55)

This division includes:

provision of short-term stay accommodation for tourists and other travellers, and long-term accommodation for students, employees and other persons.

Some business entities may provide only accommodation, while others provide accommodation together with catering and/or access to recreational facilities.

This division excludes:

provision of long-term accommodation as the main place of residence in premises (for example flats or apartments) usually rented on an annual basis, classified in the relevant subclasses of division 68.

Industry statistics (2025)

Number of companies

Companies

154,873

Companies (primary PKD)

38,379

Companies with financials

5,587

Business turnover

Legal structure

Legal formShare of companiesNumber of companies

JDG71.6%28,560
Sp. z o.o.22.9%9,141
Sp. j.2.2%897
Sp. k.1.2%467
Foundation0.8%318
Association0.4%175
S.A.0.3%110
Cooperative0.2%62
Other0.1%58
P.S.A.0.1%34

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#	Company	Legal form	Revenue	Net profit
1	Essendi Poland	S.A.	USD 857.00m	USD 5.50m
2	Gołębiewski Holding	sp. z o.o.	USD 175.98m	USD 24.67m
3	Polski Holding Hotelowy	sp. z o.o.	USD 95.97m	USD 22.09m
4	Zdrojowa Hotels	sp. z o.o.	USD 86.89m	USD 4.33m
5	BC Wrocław Sienkiewicza	sp. z o.o.	USD 62.87m	USD -3.55m
6	LIM Center	sp. z o.o.	USD 59.87m	USD 6.87m
7	Holding Liwa	sp. z o.o.	USD 59.50m	USD 3.22m
8	Przedsiębiorstwo Handlowo-Usługowe B.J.B.	sp. z o.o.	USD 58.38m	USD 58.81k
9	Fundacja Orły Sportu	Foundation	USD 56.46m	USD 689.43k
10	Central Fund of Immovables	sp. z o.o.	USD 56.11m	USD 4.51m

Fastest-growing companies

#	Company	Legal form	Revenue	Y/Y growth
1	Karkonosze Springs	sp. z o.o. + limited partnership	USD 13.18m	+4,762.5% y/y
2	Platino Mare	sp. z o.o.	USD 6.24m	+2,146.9% y/y
3	Sinfam Grand Sopot	sp. z o.o.	USD 10.80m	+1,843.3% y/y
4	Mariacki	sp. z o.o.	USD 8.75m	+1,416.6% y/y
5	Hotel Europa	sp. z o.o.	USD 3.92m	+1,298.9% y/y
6	Vital Resorts Gabriela I Michael Krull	sp. k.	USD 3.61m	+874.1% y/y
7	Beskid Resort Properties	sp. z o.o.	USD 43.60m	+766.2% y/y
8	BC Wrocław Sienkiewicza	sp. z o.o.	USD 62.87m	+718.2% y/y
9	R4R Gdańsk Stocznia	sp. z o.o.	USD 7.02m	+668.2% y/y
10	AM Investments	sp. z o.o.	USD 2.69m	+626.2% y/y

Stock market

1 company from this industry is listed.

Company	Ticker	Market	Price	Change	Market cap
Konel	EHG	GlobalConnect	PLN 4.78	+3.02%	USD 622.52m

PKD codes in division 55


55.10.Z	Hotels and similar accommodation	59,505
55.20.Z	Holiday and other short-stay accommodation	105,277
55.30.Z	Camping grounds, recreational vehicle parks and trailer parks	18,578
55.40.Z	Accommodation intermediation	15,299
55.90.Z	Other accommodation	46,484