Development of non-residential building projects (PKD 68.12.B)
This subclass includes:
- the implementation of construction projects (including reconstruction) involving financial, technical and material undertakings in order to prepare own non-residential buildings for subsequent sale.
This subclass excludes:
- construction works related to the erection of residential buildings, as well as their complete reconstruction or renovation, involving several specialised construction activities classified in the relevant subclasses of division 41,
- painting and glazing activities carried out as part of repair and maintenance, classified in 43.34.Z,
- construction works related to land development, classified in the relevant subclasses of section F,
- the implementation of construction projects for own use, for example for the purpose of letting space in buildings, classified in 68.20.Z
- activities in the field of architecture and engineering and construction project management, classified in the relevant subclasses of group 71.1.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
359
Companies (secondary PKD)
5,176
Companies with financials
182
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.92.2%332
- Sp. k.4.2%15
- S.A.1.4%5
- Sp. j.1.1%4
- P.S.A.0.8%3
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | $199.68M | $21.32M | |
| 2 | sp. k. | $26.14M | $700.01k | |
| 3 | sp. z o.o. | $16.37M | $534.00k | |
| 4 | sp. z o.o. | $10.37M | $1.82M | |
| 5 | sp. z o.o. | $8.23M | $223.83k | |
| 6 | sp. z o.o. | $5.52M | $765.86k | |
| 7 | sp. z o.o. | $5.16M | $336.31k | |
| 8 | sp. z o.o. | $4.63M | $367.94k | |
| 9 | sp. z o.o. | $3.60M | -$1.41M | |
| 10 | sp. z o.o. | $3.20M | $60.71k |
Related PKD codes in this division
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