Entrepreneurship is a key economic activity for the economy and society of every country. An entrepreneur is a person who is capable of realizing a certain vision and becoming competitive on the market with such an entrepreneurial venture. An entrepreneurial idea alone does not guarantee success. In order for the idea to become useful for society and the economy, it is necessary to know and take advantage of market opportunities and difficulties. The market is constantly subject to change and the customer's affinities change, so the entrepreneur needs to take care and keep up with it in order to be able to react in time. Entrepreneurship emphasizes human creativity and innovation, which aims to achieve success, profit and, of course, longterm successful business. A business plan is a strategic document that contains the entire process of realizing goals and the entrepreneur's own and other people's funds that will be used in that process. Its production is extremely demanding, for which it is necessary to allocate enough time and resources. The paper will describe the entrepreneurial project of investing in a beach kindergarten. Competition, income, expenses, profit and loss account, economic flow and sensitivity analysis will be analyzed. Based on the economic flow analysis, the company would operate profitably, that is, it would be profitable already in the third year of operation.