Manufacture of central heating radiators and boilers (PKD 25.21.Z)
This subclass includes:
- the manufacture of central heating radiators, not electrically heated,
- the manufacture of steam or other vapour generating boilers,
- the manufacture of auxiliary installations for use with steam or other vapour generating boilers (for example, water heaters, steam superheaters, steam collectors and accumulators),
- the manufacture of condensers for steam or other vapour power units,
- the manufacture of nuclear reactors, excluding isotope separation machines and apparatus,
- the manufacture of marine or power plant boilers.
This subclass excludes:
- the manufacture of electric furnaces and electric water heaters, classified in 27.51.Z,
- the manufacture of boiler-turbine sets, classified in 28.11.Z,
- the manufacture of household heating equipment, classified in 28.21.Z,
- the manufacture of isotope separation machines and apparatus, classified in 28.99.Z.
Industry statistics (2025)
Number of companies
Companies
7,723
Companies (primary PKD)
708
Companies with financials
162
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.52.7%373
- JDG31.1%220
- Sp. j.9.2%65
- S.A.2.3%16
- Sp. k.2.1%15
- Other1.4%10
- Cooperative1.0%7
- P.S.A.0.1%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
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. | USD 199.03m | USD 3.15m | |
| 2 | sp. z o.o. + limited partnership | USD 178.24m | USD 23.98m | |
| 3 | S.A. | USD 128.53m | USD 8.67m | |
| 4 | sp. k. | USD 111.18m | USD 8.80m | |
| 5 | sp. z o.o. | USD 44.41m | USD 620.08k | |
| 6 | sp. z o.o. | USD 41.52m | USD -1.24m | |
| 7 | S.A. | USD 39.15m | USD 300.50k | |
| 8 | S.A. | USD 34.32m | USD 2.11m | |
| 9 | sp. z o.o. | USD 30.40m | USD 1.19m | |
| 10 | sp. z o.o. | USD 29.55m | USD 60.27k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 29.36m | +467.8% y/y | |
| 2 | sp. z o.o. | USD 10.47m | +206.2% y/y | |
| 3 | sp. z o.o. | USD 7.22m | +105.5% y/y | |
| 4 | sp. z o.o. | USD 2.44m | +71.1% y/y | |
| 5 | sp. z o.o. | USD 2.88m | +65.7% y/y | |
| 6 | sp. z o.o. | USD 44.41m | +54.9% y/y | |
| 7 | sp. z o.o. | USD 8.75m | +38.0% y/y | |
| 8 | sp. z o.o. | USD 29.55m | +35.5% y/y | |
| 9 | sp. z o.o. + limited partnership | USD 20.67m | +34.0% y/y | |
| 10 | sp. k. | USD 111.18m | +33.2% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| ENI | GPW Main Market | PLN 1.62 | +1.57% | USD 7.29m |
Related PKD codes in division 25
FAQ
The primary industry for 708 companies is manufacture of central heating radiators and boilers. 162 entities have filed financial statements.
So far in 2026, 13 new companies with PKD 25.21.Z have been registered. In all of 2025, there were 12 such companies.
So far in 2026, 1 company with PKD 25.21.Z have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 25.21.Z was USD 1.71m and the mean revenue was USD 11.01m, based on 114 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 59.95k, an improvement on 2024 (USD 20.94k). Among all 674 industries in Poland, PKD 25.21.Z ranks 62nd, putting it in the top 9.2%.
The most common legal form for PKD 25.21.Z is sp. z o.o., used by 373 companies in this industry (52.7% of the total). In second place is a sole proprietorship (220 companies, 31.1%), and in third place – sp. j. (65 companies, 9.2%).



