Financial results of cultural institutions in the first quarter of 2026 (preliminary data)
In the first quarter of 2026, total revenues of cultural institutions increased by 9.1% compared to 2025, while total costs – by 9.9%. The financial result was 1.6% higher than a year earlier. Investment outlays increased by 6.7%.
In the first quarter of 2026, total revenues of cultural institutions amounted to PLN 4,584.5 million and were higher by 9.1% compared to the first quarter of the previous year. In the structure of revenues, 93.9% were net revenues from sales of products, goods and materials, 5.9% – other operating revenues, and 0.2% – financial revenues. Cultural institutions located in Mazowieckie Voivodship had the largest share in the total revenues (24.7%).
The average total revenues per one cultural institution amounted to PLN 974.8 thousand. The highest total revenues per institution were achieved by cultural institutions located in Mazowieckie Voivodship (PLN 1,737.1 thousand), and the lowest in Lubelskie Voivodship (PLN 473.1 thousand).
Total revenues of local government cultural institutions amounted to PLN 3,828.6 million (83.5%) and total revenues of national cultural institutions amounted to PLN 755.9 million (16.5%). The revenues of entities conducting operation of art facilities accounted for the largest share in the total revenues of cultural institutions – 41.3%.
The total costs of cultural institutions amounted to PLN 4,151.7 million and were 9.9% higher than those incurred a year earlier. In the cost structure, 99.4% were operating costs. More than 24% of all costs were the total costs of cultural institutions from Mazowieckie Voivodship. The costs of entities conducting operation of arts facilities had the largest share in the total costs of cultural institutions – 40.0%.
The gross financial result of cultural institutions amounted to PLN 432.8 million (gross profit – PLN 506.9 million, and gross loss – PLN 74.1 million). The net financial result of cultural institutions amounted to PLN 432.3 million (compared to PLN 425.6 million a year ago), with an increase in net profit by 0.6% and decrease in net loss by 4.6%.