@ Radoslaw88 These calculations of yours are a corner ...
First, the consumption of 1.5 m3 / month / person is according to me unreal. We have a family of 4 and we consume about 12 m3 / month. We don't have a bathtub, only a shower. Maybe we are wasteful and raccoon dogs, but conversations with other families show that we are "middle class".
With two people, the consumption should be greater per person, because the so-called almost constant costs like washing pots. Generally, the fewer people in the common household, the more per capita.
Let's leave the amount of water aside. You take as much as you get out of the meter.
Now the problem of estimating the amount of hot water, i.e. the one that needs to be heated, in relation to cold water. You can initially assume 50%.
Now thermophilic.

is water at 38 oC warm for you as it is assumed by, for example, manufacturers of thermostatic batteries, or maybe 45 oC. Take as much as you can.
With the amount of water to be heated and its final temperature, you can count:
Energy needed to heat the water = mass of water to be heated * its specific heat * difference in water temperature before and after heating * unit conversion factor (kJ per kWh)
Assuming 2 people, 3 m3 / month each, we have 6 m3 of cold water, of which 3 m3 are heated.
Now there is a "little thing". Mains water has a different temperature in summer and winter. From about 18-20 to about 6-8 oC. Taking for winter, you can calculate for yourself for summer, and the hot water temperature is 40oC we have:
3000kg / mc * 4.19 kJ / kg / K * (40-8) K * 0.000278 kWh / kJ = 112kWh mc
The calculation does not take into account downtime losses!
The cost depends on the tariff.
This is an average calculation. This is what a flow heater would take under these conditions.
And now the stairs and trouble in estimates begin.
The smaller the capacity of the heater, the higher the temperature you need to heat the water so that there is no shortage of it. Standstill losses are increasing. They also increase when the capacity of the heater is reduced, because its surface changes more slowly than its volume. Pure geometry.
The second tariff makes sense (in the sense of water heating!) Only for large heaters, so that the water heated at night will last for the whole day, but the downtime losses increase again - a long waiting time for the evening increased water consumption.
Pi * doors will be about 150 kWh per month.
PS. I consider the proposals to install a flow heater to be senseless because:
1. Usually installation is 1F and / or in terrible condition. Such a heater is min. 18kW to avoid taking a shower in cold water. The power allocation for 1F is max 5kW! Even for the typical 3F power allocation - 11kW is not enough!
Not only that, with a greater allocation of power, the costs constantly "donated" to electricity (power plants) grow
2. The investment costs are higher and the device more complicated and given to failures.
The optimal solution for heating DHW with electricity in terms of operating costs is a heat pump, but it only sleeps in single-family houses - a place - and with higher water consumption. The investment costs are considerable and the complication even greater.