Construction of utility projects for fluids (PKD 42.21.Z)
This subclass includes:
- construction works related to the construction of civil engineering works for:
- pipelines for the transmission, underwater and distribution networks,
- mains and water pipelines,
- irrigation systems (canals),
- reservoirs,
- construction works related to the construction of:
- sewerage networks, including repairs,
- wastewater treatment plants and disposal plants,
- pumping stations,
- works related to drilling wells and water intakes,
- works related to geothermal drilling.
This subclass excludes:
- installation of water and sewage pipes in buildings, classified in 43.22.Z,
- activities related to the management of construction projects in the field of civil engineering works, classified in 71.12.B,
- camera inspection of sewer, water and gas pipes, not related to their repair or installation, classified in 71.20.C.
Industry statistics (2025)
Number of companies
Companies
77,193
Companies (primary PKD)
5,545
Companies with financials
921
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG73.6%4,080
- Sp. z o.o.22.0%1,221
- Sp. j.1.9%105
- Sp. k.1.3%74
- S.A.0.7%37
- Other0.2%13
- Cooperative0.1%6
- P.S.A.0.0%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 | sp. z o.o. | USD 40.70bn | USD 71.30m | |
| 2 | sp. z o.o. | USD 200.64m | USD 2.78m | |
| 3 | sp. z o.o. + limited partnership | USD 138.53m | USD 3.92m | |
| 4 | S.A. | USD 104.45m | USD 9.69m | |
| 5 | S.A. | USD 84.85m | USD 3.37m | |
| 6 | S.A. | USD 62.81m | USD 1.22m | |
| 7 | sp. z o.o. | USD 54.92m | USD 3.80m | |
| 8 | sp. z o.o. | USD 46.85m | USD 3.38m | |
| 9 | sp. z o.o. | USD 46.65m | USD 1.38m | |
| 10 | sp. z o.o. | USD 41.57m | USD 4.89m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 40.70bn | +26,280.8% y/y | |
| 2 | sp. k. | USD 8.66m | +345.9% y/y | |
| 3 | sp. k. | USD 33.44m | +279.1% y/y | |
| 4 | S.A. | USD 10.17m | +277.9% y/y | |
| 5 | sp. z o.o. | USD 4.78m | +232.1% y/y | |
| 6 | sp. z o.o. | USD 14.52m | +163.0% y/y | |
| 7 | sp. z o.o. + limited partnership | USD 8.13m | +141.2% y/y | |
| 8 | sp. z o.o. + limited partnership | USD 138.53m | +132.1% y/y | |
| 9 | sp. z o.o. | USD 3.16m | +122.4% y/y | |
| 10 | sp. z o.o. | USD 4.49m | +109.8% y/y |
Stock market
2 companies from this industry are listed.
Related PKD codes in division 42
FAQ
The primary industry for 5,545 companies is construction of utility projects for fluids. 921 entities have filed financial statements.
So far in 2026, 320 new companies with PKD 42.21.Z have been registered. In all of 2025, there were 486 such companies.
So far in 2026, 59 companies with PKD 42.21.Z have been deregistered. In all of 2025, there were 32 such companies.
In 2025, the median revenue for PKD 42.21.Z was USD 1.04m and the mean revenue was USD 68.23m, based on 636 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 32.54k, down from 2024 (USD 41.16k). Among all 674 industries in Poland, PKD 42.21.Z ranks 87th, putting it in the top 13%.
The most common legal form for PKD 42.21.Z is a sole proprietorship, used by 4,080 companies in this industry (73.6% of the total). In second place is sp. z o.o. (1,221 companies, 22.0%), and in third place – sp. j. (105 companies, 1.9%).






