In the European Union, buildings account for 42% of the energy consumption and 36% of the direct and indirect energy-related greenhouse gas emissions. Reducing thermal power for heating purposes is crucial to achieve climate neutrality. The main purpose of this article is to identify the places in the building where it is possible to significantly improve energy efficiency through the use of appropriate construction and material solutions. This article contains a multi-aspect approach to the heat balance of a building. Solutions that have a direct impact on building energy consumption were analysed, taking into account architectural, technological, and material aspects. Particular attention was paid to energy-efficient design and material solutions for non-transparent and transparent external walls and thermal storage walls (Trombe walls). An analysis of heat transfer through building elements was carried out, along with the optimisation of energy-efficient solutions for non-transparent and transparent barriers. Two methods for determining the equivalent heat transfer coefficient Ue for solar active partitions are presented. The analysis presented in the work using the original method of the balanced heat transfer coefficient Ue is a testing ground for identifying unfavourable features of the building structure, as well as the most energy-efficient solutions that can be used in establishing standards for the construction and modernisation of buildings. The value of the Ue coefficient illustrates the actual heat transfer through the partition. Having Ue values for various structural solutions of building envelopes, the designer can easily select the most effective ones. The use of the presented methodology will allow for the optimisation of technical solutions for building elements to improve its energy efficiency.