Objectives:
This article focuses on changes in the business environment in Poland between 2023 and 2025 and their impact on the condition and development opportunities of enterprises. It presents research results on how businesses perceive the changes taking place in their environment. The aim of the article is to assess the impact of changes in the economic environment on the development prospects of enterprises operating in Poland.

Material and methods:
The article uses document analysis as well as reports from public institutions and business organisations. The actual empirical research was conducted using a proprietary survey with a purposive sampling method so that the sample included entities representing various sectors and sizes. The analysis of the research results was limited to presenting the distribution of responses in numerical and percentage terms. Some of the results are presented graphically in the form of pie charts.

Results:
Business conditions in Poland have deteriorated over the past two years due to rising operating costs, falling demand, and intensifying competition. The financial situation of many enterprises has deteriorated. Most surveyed enterprises believe that the current external environment limits their development opportunities, which translates into a decline in investment expenditures and a negative assessment of development prospects.

Conclusions:
Changes in the economic environment have a varied impact on the situation of enterprises. Current conditions have an unfavourable impact on both the condition of most enterprises and their development opportunities. Enterprises that declared changes in their business strategy assessed their financial situation more favourably.