As you know efficiency is calculated through the CO2% and flue gas temperature. You may get that reading one service and slightly different the next. Like I said regular servicing is the best bet, nozzle replacement, correct pressure, proper cleaning of baffles, filter changes etc etc etc will all add up. Also it’s worth adding and I don’t know if you know this but during the colder months you would set the CO2 slightly lower and in the hotter months slightly higher as ambient air temperature has a direct affect on CO2 and as you know too high CO2 results in increased soot and smoke emissions which will also lower the efficiency over time. Obviously a fully pumped and thermostatically controlled system will reduce over all fuel usage as well. The thing you have to remember is and certainly with older boilers they’re not designed as well as a modern day boiler and flue design so the MI’s might recommend a CO2 of 11% for example, where as modern boilers will be slightly higher due to better design.