Just briefly on this: My heat pump actually operates with an annual performance factor above 6 (total electricity consumption of the heating system, including hot water + pump electricity), because in recent years my flow temperature only had to exceed 30°C for a few hours per year (!) (I had my house/borehole generously designed, and it was never really cold for long, at 0°C I am well below that), so 10,000 kWh of electricity, and I would pay about 2000€ for that with my heat pump tariff. However, I also know from other forums people who operate heat pumps (naturally not air ones...) with similar annual performance factors in significantly colder regions, e.g. Switzerland. With a worse overall concept or unfavorable electricity prices, the situation of course looks different.
The mentioned consumption is naturally very good for the size and age. Although – if it is a commercial or craft business in the premises, or if many PCs are located there – one might possibly have to consider other energy contributors as well. (For example, if there are 30 computers, you quickly have a few kW of additional power that also contribute to heating).