Sewerage (PKD division 37)
This division includes:
- operation of sewage networks and wastewater treatment systems that collect, treat and discharge wastewater into water bodies or operate surface retention systems,
- operation of wastewater treatment systems for reuse purposes (for example for the treatment of agricultural, industrial, road-cleaning wastewater or collected rainwater).
Industry statistics (2025)
Number of companies
Companies
14,556
Companies (primary PKD)
2,547
Companies with financials
360
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG68.3%2,050
- Sp. z o.o.27.2%815
- Sp. j.2.2%65
- S.A.0.9%27
- Sp. k.0.5%16
- Cooperative0.4%11
- Other0.3%9
- Foundation0.2%6
- Association0.1%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 | S.A. | USD 447.72m | USD 8.76m | |
| 2 | S.A. | USD 209.36m | USD 6.16m | |
| 3 | sp. z o.o. | USD 69.48m | USD -4.20m | |
| 4 | sp. z o.o. | USD 66.12m | USD 6.46m | |
| 5 | sp. z o.o. | USD 63.63m | USD 4.58m | |
| 6 | sp. z o.o. | USD 60.89m | USD 2.96m | |
| 7 | sp. z o.o. | USD 52.61m | USD 3.48m | |
| 8 | S.A. | USD 40.65m | USD 177.25k | |
| 9 | sp. z o.o. | USD 37.07m | USD 3.92m | |
| 10 | sp. z o.o. | USD 36.61m | USD 3.26m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 6.53m | +172.7% y/y | |
| 2 | sp. z o.o. | USD 4.60m | +65.3% y/y | |
| 3 | sp. z o.o. | USD 4.62m | +51.9% y/y | |
| 4 | sp. z o.o. | USD 66.12m | +34.9% y/y | |
| 5 | sp. z o.o. | USD 60.89m | +34.4% y/y | |
| 6 | sp. z o.o. | USD 3.17m | +26.7% y/y | |
| 7 | sp. z o.o. | USD 2.56m | +26.5% y/y | |
| 8 | sp. z o.o. | USD 2.87m | +24.0% y/y | |
| 9 | sp. k. | USD 4.77m | +23.2% y/y | |
| 10 | sp. z o.o. | USD 4.91m | +21.9% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 37
FAQ
The primary industry for 2,547 companies is sewerage. 360 entities have filed financial statements.
So far in 2026, 98 new companies with PKD 37 have been registered. In all of 2025, there were 141 such companies.
So far in 2026, 27 companies with PKD 37 have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 37 was USD 2.57m and the mean revenue was USD 8.41m, based on 285 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 47.46k, an improvement on 2024 (USD 31.51k). Among all 674 PKD divisions in Poland, it ranks 80th, putting it in the top 12%.
The most common legal form for PKD 37 is a sole proprietorship, used by 2,050 companies in this industry (68.3% of the total). In second place is sp. z o.o. (815 companies, 27.2%), and in third place – sp. j. (65 companies, 2.2%).


