This paper aims to delineate the resilience of tourism businesses across European countries throughout the first year of the Covid-19 pandemic. Using Eurostat data, this study assesses the resilience of the tourism businesses by examining fluctuations in turnover and employment within accommodation and food services, as well as among travel agencies and tour operators, compared to the five-year period preceding the pandemic. The impact of the pandemic is evaluated through various lenses including the rigour of lockdown measures, the tally of virus-attributable deaths, healthcare spending, changes in international travel income, and household expenditure on restaurant and hospitality services. Initially, this paper employs non-hierarchical cluster analysis to facilitate inter-country comparisons and to categorise countries into clusters exhibiting analogous trends. Subsequently, through linear and multilinear regression analyses, this study examines the effect of individual pandemic-related factors on the resilience of European tourism businesses. The findings suggest that, given similar changes in pandemic-induced conditions such as lockdown severity, health care expenditures and virus- identified deaths, it is possible to delineate six distinct groups. The first group covers 5 countries, the second comprises 8 countries, the third group includes 4 countries, the fourth group contains 4 countries, the fifth group contains 4, and the sixth covers 4 countries. The application of statistical hypothesis testing, operationalised through linear regression models, disclosed that particular factors bore statistical significance exclusively impacting the turnover streams of accommodation and hospitality establishments located within specific European countries during the COVID-19 health crisis. However, the analysis did not demonstrate any discernible effect on the turnover figures of the travel agencies, based on the variables examined. Further exploration by multilinear regression analysis revealed a mediating variable (household expenditures on hotel and restaurant services), which forged a link between the independent variables (overnight stays by domestic tourists and fluctuations in international travel income) and the dependent variables (turnover of accommodation and food service sectors).