Trade of gas through mains (PKD 35.23.Z)
This subclass includes:
- sale of gaseous fuels through a network system, carried out on own account.
This subclass excludes:
- sale of gaseous fuels through a network system on behalf of other entities, classified in 35.40.Z,
- wholesale of liquefied gases in cylinders, classified in 46.81.Z,
- retail sale of gaseous fuels for motor vehicles and motorcycles, classified in 47.30.Z,
- retail sale of heating oil and bottled gas for households, classified in 47.78.Z.
Industry statistics (2025)
Number of companies
Companies
4,535
Companies (primary PKD)
114
Companies with financials
38
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.60.5%69
- JDG25.4%29
- S.A.4.4%5
- Sp. k.4.4%5
- Other1.8%2
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 5.76bn | USD 428.45m | |
| 2 | sp. z o.o. | USD 366.81m | USD 6.01m | |
| 3 | sp. z o.o. | USD 112.09m | USD 10.70m | |
| 4 | sp. z o.o. | USD 107.53m | USD 1.10m | |
| 5 | sp. z o.o. | USD 106.74m | USD 2.58m | |
| 6 | S.A. | USD 104.61m | USD 1.15m | |
| 7 | sp. z o.o. | USD 102.11m | USD 26.38m | |
| 8 | sp. z o.o. | USD 90.45m | USD 18.04m | |
| 9 | sp. z o.o. | USD 13.03m | USD -2.57m | |
| 10 | sp. z o.o. | USD 12.55m | USD 138.48k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 12.55m | +553.6% y/y | |
| 2 | sp. z o.o. | USD 102.11m | +48.4% y/y | |
| 3 | sp. z o.o. | USD 107.53m | +17.6% y/y | |
| 4 | sp. z o.o. | USD 112.09m | +8.3% y/y | |
| 5 | sp. z o.o. | USD 4.38m | +8.0% y/y | |
| 6 | sp. z o.o. | USD 90.45m | +5.9% y/y | |
| 7 | sp. z o.o. | USD 106.74m | -8.4% y/y | |
| 8 | sp. z o.o. | USD 5.76bn | -14.0% y/y | |
| 9 | sp. z o.o. | USD 366.81m | -15.7% y/y | |
| 10 | S.A. | USD 104.61m | -69.3% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 35
FAQ
The primary industry for 114 companies is trade of gas through mains. 38 entities have filed financial statements.
So far in 2026, 5 new companies with PKD 35.23.Z have been registered. In all of 2025, there were 3 such companies.
So far in 2026, no companies with PKD 35.23.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 35.23.Z was USD 905.99k and the mean revenue was USD 262.17m, based on 26 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 23.84k, an improvement on 2024 (USD 20.83k). Among all 674 industries in Poland, PKD 35.23.Z ranks 326th, putting it in the top 48%.
The most common legal form for PKD 35.23.Z is sp. z o.o., used by 69 companies in this industry (60.5% of the total). In second place is a sole proprietorship (29 companies, 25.4%), and in third place – S.A. (5 companies, 4.4%).


