European Journal of Service Management

The aim of the paper is to assess the financial condition of micro, small and medium-sized enterprises in Poland during and after financial crisis 2008–2010 and the economic downturn. In this paper a thesis was advanced that the consequences of the downturn were felt by the entire sector, but each group of the companies was affected to a different degree. The companies in the sector of SME were assessed based on selected financial data. Moreover, the article includes assessment of the sector’s importance for the polish economy. The analysis is based on data from secondary sources published by Central Statistical Office, Eurostat and Polish Agency for Enterprise Development. The temporal scope of the study encompasses the years 2007–2016. The analysis of selected financial data is enough to state that although the economic downturn led to a temporary fall in the revenue level, financial result or profitability, the economic standing of the sector generally improved throughout the period analysed (2007–2016).