The main purpose of the research is to identify differences in the factors determining changes in the return on capital (ROE) of transport and warehouse enterprises in individual voivodeships in Poland. The research used the ROE decomposition method which was justified by mathematical aspects. It paid attention on the decomposition of relative differences shaping the changes in this specific indicator. The substantive basis is the modified 5-factor Du Pont model. This method allowed for analysing relative changes in three decision areas. These areas encompass operational, financial, and tax management. The findings confirmed that the differences in individual voivodeships compared to the entire section H in Poland result mainly from financial management. However, the examined differentiation was not dependent on tax management. The presented research results can represent the basis for the strategy of corporate management in section H in positioning against competitive enterprises in Poland. The research also allows for a macroeconomic analysis of the phenomena occurring in the transport as well as warehousing sector, especially in terms of changes in their profitability.