A very rough estimate states that the construction of the basement for an ordinary single-family house costs around €50,000. By the way, that's as much as a solid double garage completely built by companies (brick by brick, concrete foundation, windows, roof, plaster, electric gate).
I think building the 3rd floor and finishing the roof structure will hardly be cheaper. Additionally, the development plan must allow the height of the house (which is probably the case with the OP). Also not to be underestimated are possibly necessary gables, windows, shutters, drywall, etc., which are needed for a habitable attic.
I know many who have skipped the basement for cost reasons. The consequence: all the junk that would actually be stored there is then kept in the garden or the garage, and the car is parked outside.
All in all, a basement level is probably cheaper and less complex. And if you think, for example, 10 years ahead: expanding a house upwards by one floor is expensive but somehow feasible. Building a basement under an existing house is more difficult.