Heat pump / final energy demand / annual performance factor

Yes, that fits after all. The question is of course how exactly it is calculated... you will hardly use 100% of the produced electricity. Although going from 48 to 17 rather suggests proportional allocation. Does it say how many % are credited there?

can’t find anything about how many % are charged for that.

Would my calculation then be correct?
140 m²
48.5 kWh/m²a heating demand
6790 kWh/a

heat pump | annual performance factor | kWh/a | 0.24€/kWh
split | 3.34 | 2032.93 | 487.90 €
mono | 3.67 | 1850.14 | 444.03 €
brine | 4.67 | 1453.96 | 348.95 €

And the 17 kWh/m²a then result from the electricity of the photovoltaic system, which lowers the annual electricity demand?

Yes; moreover, it must be checked whether the annual performance factor is achieved. How the photovoltaic electricity is taken into account I do not know exactly, but as you say it is quite possible. Furthermore, hot water is added. Depending on the demand, this can make up a large proportion of the total electricity costs.

I needed about 2000 kWh of electricity in my first year for a slightly larger sqm and a Kfw70 house with a ground-source heat pump, for heating + hot water. Therefore, the bills in the initial post could be approximately correct, as the system technology seems to have already been taken into account.

However, one reads in both the pink and green forum that the values from the [Energieeinsparverordnung]-proof have nothing to do with reality and that hardly anything about the actual consumption can be concluded from them.

But you read both in the pink and green forums that the values from the Energy Saving Ordinance certificate have nothing to do with reality and that hardly anything about the actual consumption can be concluded from them.

Such a thing was nowhere claimed here either. In the pink and green forums, it is mostly not about energy consumption anyway, but about choosing a suitable heating device, and an important parameter there is the heat load, so that the device is adequately sized. And regarding the heat load, it doesn't help much to have 200sqm solar panels and the best orientation and wide window fronts for solar gain (which can be great for the Energy Saving Ordinance certificate), if on a cold winter night it is -20°C. For the overall energy consumption, the certificate does provide indications – of course consumer behavior (hot water, 26°C in the living room) is not included there. For a really rough comparison, however, that is already sufficient. I think it already gets you into the right "order of magnitude" (in the colloquial sense). Moreover, the actual consumption also varies strongly with the weather. I recorded the degree days of last year and can thus make more accurate comparisons over time or provide data at some point.