This thesis is focused on processing business plan new company called 3energy.cz. The theoretical part includes basic concepts relating to business, its legal form, then there is the business plan described in terms of structure, form and content. The practical section contains a description and analysis of specific enterprise with a particular focus on the competition, neighborhood of company and marketing. The following part is the financial plan of 3energy.cz based on the initial investment, the anticipated revenues and expenses of the company. Based on these data, the forecast financial statements is prepared on a time horizon of five years. This part ends with an analysis of risks that may arise during real business