Plumbing, heat and air-conditioning installation (PKD 43.22.Z)
This subclass includes the execution, repair and maintenance of plumbing, heating and air-conditioning installations, including the extension and modification of installations. This subclass includes the execution, maintenance and repair of:
- heating system installations (for example electric, gas and oil systems),
- furnace installations, cooling towers,
- non-electric solar collectors installations,
- water supply, sewerage and sanitary installations,
- ventilation and air-conditioning installations,
- gas installations,
- steam supply pipe installations,
- fire sprinkler system installations,
- lawn sprinkler system installations,
- construction or installation of masonry heating furnaces,
- construction of gas distribution systems in hospitals for medical gases.
Industry statistics (2025)
Number of companies
Companies
298,518
Companies (primary PKD)
52,573
Companies with financials
4,381
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG85.8%45,100
- Sp. z o.o.12.6%6,613
- Sp. j.0.7%386
- Sp. k.0.7%346
- S.A.0.1%33
- P.S.A.0.1%31
- Other0.0%19
- Cooperative0.0%15
- Foundation0.0%12
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 533.56m | USD -315.94m | |
| 2 | sp. z o.o. | USD 86.64m | USD 463.17k | |
| 3 | sp. z o.o. | USD 84.00m | USD 1.93m | |
| 4 | sp. z o.o. | USD 79.64m | USD 6.11m | |
| 5 | sp. z o.o. | USD 65.91m | USD 3.83m | |
| 6 | sp. z o.o. | USD 48.85m | USD 1.35m | |
| 7 | sp. z o.o. | USD 45.14m | USD 4.47m | |
| 8 | sp. z o.o. | USD 40.64m | USD 1.38m | |
| 9 | sp. z o.o. | USD 39.77m | USD 416.94k | |
| 10 | sp. z o.o. | USD 38.15m | USD 1.37m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.22m | +1,118.0% y/y | |
| 2 | sp. z o.o. | USD 3.90m | +866.8% y/y | |
| 3 | sp. z o.o. | USD 3.39m | +598.6% y/y | |
| 4 | sp. z o.o. | USD 13.42m | +469.3% y/y | |
| 5 | sp. j. | USD 2.79m | +396.9% y/y | |
| 6 | sp. j. | USD 4.49m | +387.1% y/y | |
| 7 | Branch (foreign co.) | USD 17.86m | +364.4% y/y | |
| 8 | sp. z o.o. | USD 4.53m | +364.3% y/y | |
| 9 | sp. z o.o. | USD 7.39m | +354.6% y/y | |
| 10 | sp. z o.o. | USD 7.23m | +344.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 43
| 43.11.Z | Demolition | 210,580 | |
| 43.12.Z | Site preparation | 237,192 | |
| 43.13.Z | Test drilling and boring | 65,388 | |
| 43.21.Z | Electrical installation | 323,323 | |
| 43.23.Z | Insulation activities | 64,029 |
FAQ
The primary industry for 52,573 companies is plumbing, heat and air-conditioning installation. 4,381 entities have filed financial statements.
So far in 2026, 3,349 new companies with PKD 43.22.Z have been registered. In all of 2025, there were 4,482 such companies.
So far in 2026, 553 companies with PKD 43.22.Z have been deregistered. In all of 2025, there were 207 such companies.
In 2025, the median revenue for PKD 43.22.Z was USD 438.79k and the mean revenue was USD 1.75m, based on 2,839 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 16.59k, an improvement on 2024 (USD 16.02k). Among all 674 industries in Poland, PKD 43.22.Z ranks 177th, putting it in the top 26%.
The most common legal form for PKD 43.22.Z is a sole proprietorship, used by 45,100 companies in this industry (85.8% of the total). In second place is sp. z o.o. (6,613 companies, 12.6%), and in third place – sp. j. (386 companies, 0.7%).

