The heat pump might be ahead with an annual performance factor of 4, which is hardly achievable with an air-to-air heat pump. Most are around 3-3.5.
Electricity should therefore cost around 42 cents at 12 cents for gas.
If you get the heat pump for free, because the extra costs over a gas heating system are about 12,000 EUR. If you want to achieve an annual performance factor of 4, even significantly more, because the underfloor heating has to be optimized for low supply temperature. So more piping, closer spacing, more heating circuits, more controls, more work...
A floor heating system optimized for 28°C supply temperature with an air-to-water heat pump would therefore cost 15-20,000 EUR more than a gas heating system.
You won't make that back even in 30 years. By then the heat pump will be broken anyway and you'll need another one...
If we then talk about geothermal with an annual performance factor of 5, which requires a deep borehole for 20,000 EUR... no thanks ;)
PS:
15,000 at the current 4% interest rate, by the way.