A heat pump can be more than 100% efficient in the sense you seem to be talking about. It transfers heat from one area to another, and can bring in more heat to a space than the energy used could produce in heat through a resistive heating element.

https://en.wikipedia.org/wiki/Heat_pump

I think you were looking for this, http://hyperphysics.phy-astr.gsu.edu/hbase/thermo/heatpump.h...