In the Netherlands the Government has stimulated several energy systems: Combined Heat and Power (CHP) and District Heating District Heating with Combined Cycle Plants (in Dutch STEG) Electrical Heat Pumps (EHP’s) In most cases the energy saving of these systems was exaggerated by using the false reference or choosing the wrong system boundary. In this presentation I try to find the truth. And I present the Smart Boiler Room System (SBR)