Business models are part of every enterprise. It could be figuratively said that these are puzzles that tell or show how a business works and how it creates value. Although some companies have a similar business model, they may differ in some respects. The differences and similarities of business models can be identified in different ways, for example, based on the activity or according to the interested entities that are directly or indirectly involved in the functioning of the business. The paper aims to create a comparison model to compare business models. The post focuses on companies that operate platforms enabling online booking of accommodation services. To achieve the paper's main aim, it was necessary to define terms related to the issue of business models, analyze the current state of Airbnb and Booking.com, describe their business models, identify their advantages and disadvantages, and compile a comparison model that will serve to compare business models. As a result, the comparison model makes it possible to identify the differences and similarities between the compared companies. It can be concluded that even though the companies operate in the same field, their business models differ in many ways.
 
 Received: 23 July 2023 / Accepted: 4 October 2023 / Published: 5 November 2023
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