The present study uses computational fluid dynamics to analyse the kinetic energy transfer from the gas to the liquid phase, considering the significant influence of surface tension. The considered situation is the gas dynamic virtual nozzle, where the co-flowing gas focuses and accelerates the liquid jet. The experimentally validated half-space three-dimensional gas-liquid mixture model addresses the unsteady, incompressible, isothermal, Newtonian, low-turbulent two-phase flow. The continuity, momentum and the k-ω SST turbulence model are employed to resolve the fluid flow. The numerical solution is based on the finite volume method and volume of fluid approach with a geometric reconstruction scheme for tracking the gas-liquid interface. The total pressure of the gas, an indication of its energy, is tracked along streamlines and analysed spatially and temporarily. It is found that around 50 % of the focusing gas energy is transferred to the liquid jet before its breakup for the nozzle with Weber number 3.5, and gas and jet Reynolds number 1842 and 108, respectively. The linear regression between jet length and energy transfer efficiency is discovered. The presented methodology represents an essential tool for analysing and understanding the energy transfer process between the focusing gas and the liquid jet.