Completely neutral and system-independent, one should always consider the following costs:
1 Purchase price and service life of the device (cost per year)
2 Consumption costs of the energy carrier
3 Maintenance and repair costs
With gas condensing units, you do very well in points 1 and 3, while point 2 is slightly higher.
For heat pumps, 1 is usually significantly higher, 2 only slightly cheaper, and 3 usually noticeably higher.
In the overall balance, one must calculate this precisely and take the expected service life of the device as the period. This is about long-term investments.
I expect gas costs of currently about 60 euros per month for the construction of a very well-insulated, modern house. These costs can of course increase due to future price hikes. Over 10 years, that amounts to 7,200 euros.
Heat pumps using purchased electricity are definitely not economical, as the annual performance factor roughly corresponds to the price ratio of electricity/gas. They may cause slightly lower energy carrier costs, but you will definitely not get below 40 euros/month, rather more.
Heat pumps with self-generated photovoltaic electricity are cheaper, but one must not forget that self-produced electricity must also be taxed with income tax and VAT, and generally there are provision costs of about 10 cents/kWh. This dream of "free own electricity" is an illusion. One should at least get exact tax advice beforehand, as this also depends on one's own income situation. Even if one manages to get down to about 30 euros/month with own electricity (and winters usually require purchased electricity), that only saves 3,600 euros in 10 years.
Minus additional maintenance costs, not much remains. In my opinion, the increased investment costs never pay off. How long heat pumps last without significant maintenance costs is not yet established for all new models. Compressors are definitely not made to last forever.