Setting Apache on BigSur (returns ERR_CONNECTION_REFUSED)

Firstly I've read many tutorials, I'm trying for many hours during last days (because I know there were billion similar questions and tutorials for the same thing before) but I'm in the ends... :-(

The last site I've followed (and checked many times) was https://tech-cookbook.com/2020/11/14/setting-up-your-local-web-server-on-macos-big-sur-11-0-1-2020-mamp-macos-apache-mysql-php/. Before I've tried https://medium.com/nerd-for-tech/how-to-run-apache-php-on-mac-os-big-sur-7ffbf7cbef7b, but they looks very similar.

What I have

• Apache 2.4.46 (apachectl -v)

• php 7.3.24 (php -v)

• Apache should be setted correctly. Stopped and started.

• sudo apachectl configtest returns Syntax OK

• in /etc/apache2/httpd.conf I have set DocumentRoot and <Directory ... to /Users/username/Sites/

• /Users/username/Sites has chmod 777

• /Users/username/Sites shows me directory content (path is correct)

• /etc/apache2/extra/httpd-vhosts.conf is set to (source https://wpbeaches.com/set-up-virtual-hosts-on-macos-big-sur-11-in-apache/)

    <VirtualHost *:80>
        ServerName localhost
        DocumentRoot /Users/username/Sites/ 
        # I've tried: 
        ## insert value into "",
        ## localhost, 
        ## localhost/~username, 
        ## set localhost and ServerAlias to localhost/~username, etc.
    </VirtualHost>
  

Result
As result, both http://localhost and http://localhost/~username returns me ERR_CONNECTION_REFUSED.

I've checked all .conf files settings with my older macbook and they look very similar in both machines... :-(

Any idea where could be problem? I'm able to put here more additional information (copy conf files content, whatever) if needed... I'm a little bit hopeless... :-(

Thanks!

EDIT

ps -ax | grep '[h]ttpd' returns

14994 ??         0:00.51 /usr/sbin/httpd -D FOREGROUND
14997 ??         0:00.01 /usr/sbin/httpd -D FOREGROUND
15002 ??         0:00.01 /usr/sbin/httpd -D FOREGROUND
15040 ??         0:00.00 /usr/sbin/httpd -D FOREGROUND
15042 ??         0:00.00 /usr/sbin/httpd -D FOREGROUND
15043 ??         0:00.00 /usr/sbin/httpd -D FOREGROUND

sudo lsof -a -iTCP -sTCP:LISTEN -c httpd returns

COMMAND   PID USER   FD   TYPE             DEVICE SIZE/OFF NODE NAME
httpd   14994 root    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)
httpd   14997 _www    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)
httpd   15002 _www    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)
httpd   15040 _www    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)
httpd   15042 _www    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)
httpd   15043 _www    4u  IPv6 0xbbfd6axxxxxxxxxx      0t0  TCP *:http (LISTEN)