A bed and breakfast (typically shortened to B&B or BnB) is a small lodging establishment that offers overnight accommodation and breakfast. Bed and breakfasts are often private family homes and typically have several rooms. In addition, a B&B usually has the hosts living in the house. Bed and breakfast is also used to describe the level of catering included in a hotel's room prices, as opposed to room only, half-board or full-board.
It could be in your dream project to buy a house, a farm or other type of property in order to developp this kind of activity. However, there are some legal procedure to follow in different area such as commercial Law, taxation law or all the local legislation of the place you would like to setlle down your gite.