for a large boiler > 150 MWth LHV heat input, an efficiency of 88-92% based on LHV is normal for biomass firing . The key simplification is to calculate it based on LHV, since the high moisture content of biomass leads to a widely varying loss due to H2O if calculated based on HHV. The use of economizers, airheaters, water cooled furance enclosure, and steam cooled cyclone ( if provided) is assumed here.
If the boiler is downstream of a refractory incinerator, much higher radiation loss Lr would be expected , likewise if a refractory based CFB cyclone is used higher rad losses occur- for high efficiencies, aim toward steam cooled or water coolled furnaces and cyclones.
Smaller units have efficiencies all over the lot- can't generalize