Construction of non-residential buildings (PKD 41.00.B)
This subclass covers construction work relating to the erection of complete non-residential buildings and their extension, alteration and conversion. Outsourcing of part or even the whole construction process is possible. If only specialised parts of the construction process are carried out, the activity is classified in the relevant subclasses of division 43.
This subclass includes:
- construction of non-residential buildings:
- industrial buildings (for example factories, workshops),
- hospitals, schools and office buildings,
- hotels, shops, shopping centres and restaurants,
- airports,
- indoor sports facilities,
- garages, including underground garages,
- warehouse buildings,
- buildings intended for religious worship,
- erection of prefabricated building structures requiring assembly on site,
- complete reconstruction or refurbishment of existing non-residential buildings, involving several specialised construction works,
- erection of air-supported structures (for example pneumatic halls).
This subclass excludes:
- construction of industrial structures other than buildings, classified in 42.99.Z,
- real estate development projects relating to the erection of non-residential buildings, for the purpose of preparing the properties for subsequent sale, classified in 68.12.B,
- activities in architecture and engineering, classified in the relevant subclasses of group 71.1,
- management of construction projects, classified in the relevant subclasses of group 71.1.
Industry statistics (2025)
Number of companies
Companies
80,863
Companies (primary PKD)
4,931
Companies with financials
489
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG74.2%3,660
- Sp. z o.o.23.8%1,174
- Sp. j.0.7%36
- Sp. k.0.5%23
- S.A.0.2%12
- Other0.2%11
- P.S.A.0.2%10
- Cooperative0.0%2
- Association0.0%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 | S.A. | USD 447.77m | USD 3.24m | |
| 2 | S.A. | USD 429.01m | USD -9.76m | |
| 3 | sp. z o.o. | USD 410.43m | USD 12.32m | |
| 4 | sp. z o.o. | USD 222.59m | USD 18.39m | |
| 5 | sp. z o.o. | USD 146.69m | USD 1.54m | |
| 6 | sp. z o.o. | USD 107.01m | USD 8.07m | |
| 7 | S.A. | USD 106.08m | USD 6.86m | |
| 8 | sp. z o.o. | USD 104.28m | USD -1.07m | |
| 9 | sp. z o.o. | USD 102.05m | USD 6.77m | |
| 10 | sp. z o.o. | USD 99.83m | USD 3.39m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 25.07m | +488.1% y/y | |
| 2 | sp. z o.o. | USD 9.90m | +356.0% y/y | |
| 3 | sp. z o.o. + limited partnership | USD 10.54m | +153.8% y/y | |
| 4 | sp. z o.o. | USD 4.42m | +150.1% y/y | |
| 5 | sp. z o.o. | USD 4.67m | +148.6% y/y | |
| 6 | sp. z o.o. | USD 4.12m | +120.0% y/y | |
| 7 | sp. z o.o. | USD 6.77m | +119.7% y/y | |
| 8 | sp. z o.o. | USD 6.11m | +90.7% y/y | |
| 9 | sp. z o.o. | USD 23.09m | +87.3% y/y | |
| 10 | sp. z o.o. | USD 5.41m | +68.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 41
FAQ
The primary industry for 4,931 companies is construction of non-residential buildings. 489 entities have filed financial statements.
So far in 2026, 973 new companies with PKD 41.00.B have been registered. In all of 2025, there were 1,161 such companies.
So far in 2026, 84 companies with PKD 41.00.B have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 41.00.B was USD 651.79k and the mean revenue was USD 9.69m, based on 420 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 41.62k, down from 2024 (USD 61.77k). Among all 674 industries in Poland, PKD 41.00.B ranks 49th, putting it in the top 7.3%.
The most common legal form for PKD 41.00.B is a sole proprietorship, used by 3,660 companies in this industry (74.2% of the total). In second place is sp. z o.o. (1,174 companies, 23.8%), and in third place – sp. j. (36 companies, 0.7%).





