This article addresses the issue of cost stickiness in enterprises in the Czech Republic, Poland, and Slovakia. The aim is to compare the impact of geographical factors and company size on cost stickiness over 2018–2022, encompassing the pre- and post-COVID-19 pandemic periods. This research aims to contribute to a better understanding of business cost behavior during and after a crisis. The methodology is based on comparative analysis and employs a quantitative approach to calculate variables describing the cost stickiness of SMEs in the regions. Data collection is ensured through the Orbis Europe database for 2018–2022. Univariate statistical methods are used to achieve the research objectives. From the company size perspective, large and very large enterprises exhibited anti-stickiness behavior in the pre-pandemic period, whereas small enterprises demonstrated sticky behavior. During the COVID-19 pandemic, businesses, especially medium and very large enterprises, showed a high tendency toward cost stickiness. Post-pandemic, costs return to previous levels and grow more slowly than turnover. Geographically, businesses in the Czech Republic, Slovakia, and Poland exhibited slight cost stickiness before the pandemic. During and after the pandemic, the tendency towards stickiness changed, with Polish businesses showing the highest stickiness. This research provides a deeper understanding of cost stickiness in small and medium-sized enterprises in the Central European region, considering key factors (geographical, company size) during 2018–2022 before and after the COVID-19 pandemic. The research findings can be useful for managers in understanding cost behavior during periods of economic instability.