Other building completion and finishing (PKD 43.35.Z)
This subclass includes finishing works that complete the construction of a given structure, for example:
- assembly of prefabricated sheets, steel parts, sections and similar items,
- works involving the installation of decorative elements on buildings,
- fitting wall cladding to external walls,
- erection of curtain walls,
- other building finishing works n.e.c.
This subclass excludes:
- installation of large-scale shelving (for example in shops or warehouses, not being an integral part of buildings), classified in 33.20.Z,
- installation of acoustic panels, tiles and similar insulating materials, classified in 43.23.Z,
- interior design activities, classified in 74.13.Z,
- non-specialised cleaning of interiors of buildings and structures, classified in 81.21.Z,
- specialised cleaning of buildings, inside and outside, classified in 81.22.B,
- cleaning of external walls of buildings by steam, sandblasting and similar methods, classified in 81.22.B. buildings
Industry statistics (2025)
Number of companies
Companies
166,119
Companies (primary PKD)
43,166
Companies with financials
409
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG96.2%41,525
- Sp. z o.o.3.7%1,598
- Sp. j.0.0%16
- P.S.A.0.0%14
- Foundation0.0%5
- Cooperative0.0%4
- Sp. k.0.0%3
- Other0.0%2
- 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 | P.S.A. | USD 171.15m | USD 5.28m | |
| 2 | sp. z o.o. | USD 49.24m | USD -2.36m | |
| 3 | sp. z o.o. | USD 32.99m | USD 415.74k | |
| 4 | sp. z o.o. | USD 32.34m | USD 2.99m | |
| 5 | sp. z o.o. | USD 18.25m | USD 508.11k | |
| 6 | sp. z o.o. | USD 12.23m | USD -1.04m | |
| 7 | sp. z o.o. | USD 9.32m | USD 12.47k | |
| 8 | sp. z o.o. | USD 8.13m | USD 85.25k | |
| 9 | sp. k. | USD 7.60m | USD 38.82k | |
| 10 | sp. z o.o. | USD 6.54m | USD 12.83k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.89m | +971.9% y/y | |
| 2 | P.S.A. | USD 171.15m | +687.3% y/y | |
| 3 | sp. z o.o. | USD 655.95k | +253.6% y/y | |
| 4 | sp. z o.o. | USD 1.13m | +229.2% y/y | |
| 5 | sp. z o.o. | USD 1.36m | +220.1% y/y | |
| 6 | sp. z o.o. | USD 4.95m | +154.2% y/y | |
| 7 | sp. z o.o. | USD 657.89k | +146.6% y/y | |
| 8 | sp. z o.o. | USD 1.03m | +139.1% y/y | |
| 9 | sp. z o.o. | USD 2.09m | +134.7% y/y | |
| 10 | sp. z o.o. | USD 1.14m | +125.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 43
FAQ
The primary industry for 43,166 companies is other building completion and finishing. 409 entities have filed financial statements.
So far in 2026, 8,388 new companies with PKD 43.35.Z have been registered. In all of 2025, there were 11,157 such companies.
So far in 2026, 747 companies with PKD 43.35.Z have been deregistered. In all of 2025, there were 69 such companies.
In 2025, the median revenue for PKD 43.35.Z was USD 108.35k and the mean revenue was USD 1.45m, based on 354 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 5.40k, down from 2024 (USD 6.69k). Among all 678 industries in Poland, PKD 43.35.Z ranks 340th, placing it among the weakest 50%.
The most common legal form for PKD 43.35.Z is a sole proprietorship, used by 41,525 companies in this industry (96.2% of the total). In second place is sp. z o.o. (1,598 companies, 3.7%), and in third place – sp. j. (16 companies, 0.0%).


