The production of biogas from biodegradable waste generated in all sectors of the economy in Poland is a key issue for the diversification of energy sources and climate neutrality. The biogas balances presented in the literature based on bio-waste often contain overly optimistic data, which in reality only represent the theoretical potential of biogas in Poland. The pragmatic approach presented in this study fills a gap in research by presenting a technical balance of biogas (real potential) that can be realistically achieved. The objective of the work was to perform a biogas balance in the context of electricity and heat generation in cogeneration units. The tests made it possible to estimate the technical potential of biogas, depending on the source of its generation, the possibility of its conversion to biomethane and biohydrogen and the methods of its use. The research results showed a 30% increase in biogas potential on an annual basis compared to the current state, resulting in a 29% increase in electricity production and a 28% increase in heat production. The technical potential of biogas was estimated at 2186.62 million m3, which would allow for the production of 4627.06 GWh of electricity and 1869.64 TG of heat. The technical balance of biogas and the potential energy production can serve as input material for developing plans and strategies for the development of renewable energy sources in Poland. The work is consistent with the issues of balancing the renewable energy resources from biogas and the methods of conversion into other energy carriers using sustainable energy transformations in order to optimise energy production processes.