Development of non-residential building projects (PKD 68.12.B)
This subclass includes:
- the implementation of construction projects (including reconstruction) involving financial, technical and material undertakings in order to prepare own non-residential buildings for subsequent sale.
This subclass excludes:
- construction works related to the erection of residential buildings, as well as their complete reconstruction or renovation, involving several specialised construction activities classified in the relevant subclasses of division 41,
- painting and glazing activities carried out as part of repair and maintenance, classified in 43.34.Z,
- construction works related to land development, classified in the relevant subclasses of section F,
- the implementation of construction projects for own use, for example for the purpose of letting space in buildings, classified in 68.20.Z
- activities in the field of architecture and engineering and construction project management, classified in the relevant subclasses of group 71.1.
Industry statistics (2025)
Number of companies
Companies
27,316
Companies (primary PKD)
807
Companies with financials
222
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG50.7%409
- Sp. z o.o.45.7%369
- Sp. k.1.6%13
- S.A.0.7%6
- Sp. j.0.5%4
- P.S.A.0.4%3
- Foundation0.1%1
- Other0.1%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 199.68m | USD 21.32m | |
| 2 | S.A. | USD 59.15m | USD 3.32m | |
| 3 | S.A. | USD 27.56m | USD -1.36m | |
| 4 | sp. k. | USD 26.14m | USD 700.01k | |
| 5 | sp. z o.o. | USD 18.94m | USD 208.66k | |
| 6 | sp. z o.o. | USD 16.37m | USD 534.00k | |
| 7 | sp. z o.o. | USD 14.81m | USD 2.55m | |
| 8 | sp. z o.o. | USD 11.12m | USD 1.32m | |
| 9 | sp. z o.o. | USD 10.37m | USD 1.82m | |
| 10 | sp. z o.o. | USD 10.22m | USD 179.06k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 14.81m | +1,042.6% y/y | |
| 2 | sp. z o.o. | USD 3.98m | +593.7% y/y | |
| 3 | sp. z o.o. + limited partnership | USD 3.57m | +327.0% y/y | |
| 4 | sp. z o.o. | USD 2.57m | +224.9% y/y | |
| 5 | sp. z o.o. | USD 957.32k | +129.3% y/y | |
| 6 | sp. z o.o. | USD 3.20m | +82.7% y/y | |
| 7 | sp. z o.o. | USD 5.30m | +75.3% y/y | |
| 8 | sp. z o.o. | USD 18.94m | +64.9% y/y | |
| 9 | sp. z o.o. | USD 199.68m | +36.0% y/y | |
| 10 | sp. z o.o. | USD 9.29m | +34.8% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| NVA | GPW Main Market | PLN 19.70 | 0.00% | USD 49.25m |
Related PKD codes in division 68
FAQ
The primary industry for 807 companies is development of non-residential building projects. 222 entities have filed financial statements.
So far in 2026, 122 new companies with PKD 68.12.B have been registered. In all of 2025, there were 138 such companies.
So far in 2026, 11 companies with PKD 68.12.B have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 68.12.B was USD 199.70k and the mean revenue was USD 2.95m, based on 195 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -1.72k, worse than in 2024 (USD -205.00). Among all 674 industries in Poland, PKD 68.12.B ranks 632nd, placing it among the weakest 6.2%.
The most common legal form for PKD 68.12.B is a sole proprietorship, used by 409 companies in this industry (50.7% of the total). In second place is sp. z o.o. (369 companies, 45.7%), and in third place – sp. k. (13 companies, 1.6%).




