Key points are not available for this paper at this time.
The economic balance of agricultural biogas plants (ABPs) depends on several key factors, including feedstock availability, investment and operational costs, energy market conditions, and government support mechanisms. Despite numerous review papers and general assessments of biogas profitability, the literature for the Polish context lacks a transparent, replicable case study of an operating ABP with cost and revenue items detailed to the operational level. There is also a shortage of studies that set out, in a straightforward manner, the factors and calculations that directly determine the profitability of Polish agricultural biogas plants. As a result, analyses complemented by ROI and NPV (net present value), together with sensitivity testing of key drivers (energy prices; CAPEX – capital expenditure, OPEX – operating expenditure) in the context of post-2023 regulatory changes, remain scarce. Responding to this gap, the aim of this work is to present a simplified economic balance of a biogas plant operating in Poland, evaluating its profitability based on key operational and financial factors. The analysis confirms that the examined ABP generates profits, primarily owing to its well-developed infrastructure and efficient resource utilisation. A significant advantage of this project is the availability of on-farm agricultural residues and agri-food by-products, which considerably reduce feedstock costs and ensure consistent substrate composition. Furthermore, the plant achieves cost savings through efficient heat management and generates income from the sale of digestate. The studied ABP secures annual profits of 2,821,930.08 PLN, demonstrating that under favourable conditions, such installations can be both economically viable and environmentally sustainable.
Pilarski et al. (Tue,) studied this question.