In the first part of the paper, the basic concepts of entrepreneur and business plan are described. In the same chapter, basic information about the entrepreneur, her references, and the activities she performs are given. Pastry shop „Healthy Cake“ is conceived as a medium-sized retro-style pastry shop, focused exclusively on the production of gluten-free sweets. This group includes: cakes, cookies and pancakes. In addition to desserts, we also offer fresh and healthy juices. Furthermore, all segments of the business plan were analyzed in order to analyze the economic justification of opening such pastry shops in the city of Split. The legal-organizational form of the company and the tasks of the employees are defined. Four confectioners and four waiters are expected to be employed, and the owner will perform other financial and marketing tasks. In the marketing part, the items of the marketing mix are explained, namely: product, price, promotion and distribution. When defining the price policy, the price list of sweets per piece, as well as the price of the whole cake, is specified, depending on which cake the customer decides for. In the financial part, fixed assets in the amount of 30,762.00 € and current assets in the amount of 16,450.00 € are listed. The total value of the investment is 47,212.00 €. The patisserie's sources of financing are its own and external. Own sources of financing are stated in money and amount to 15,000.00 €, while external sources of financing are bank loans with equal repayment quotas in the amount of 35,000.00 €. The loan repayment term is five years in four repayment periods. Projection of expenditure for three years of operation amounts to 661,495.83 €. The revenue projection for three years of operation is 972,000.00 €. After calculating the profit tax, the total net profit after three years of operation amounts to 279,453.75 €.