To determine the FFO (Funds From Operations) to Net Debt ratio for ACEA S.P.A. at the end of 2022, we extract the relevant figures from the financial data provided.

**1. Funds From Operations (FFO)**
In standard reporting, especially when explicitly defined in the cash flow statement, FFO corresponds to the cash generated from operations before working capital movements. 
- Cash Flows From Operations Before Changes In Working Capital = 1,062,464,000 EUR

*(Note: Another common simple proxy is Net Income + D&A, or Cash Flow from Operations adjusted for working capital, but the explicitly reported line item provides the most direct measurement intended by the company).*

**2. Net Debt**
Net Debt is typically calculated as Total Short-term and Long-term Financial Debt minus Cash and Cash Equivalents, and often minus other liquid short-term financial assets.
- Other Noncurrent Financial Liabilities (Long-term Debt) = 4,722,263,000 EUR
- Other Current Financial Liabilities (Short-term Debt) = 619,418,000 EUR
- Cash and Cash Equivalents (Disponibilità Liquide) = 559,908,000 EUR
- Other Current Financial Assets (Short-term liquid assets) = 342,085,000 EUR

Using the comprehensive company-standard definition for Net Financial Debt:
Net Debt = 4,722,263,000 + 619,418,000 - 559,908,000 - 342,085,000 = 4,439,688,000 EUR

**3. FFO / Net Debt Ratio**
FFO / Net Debt = 1,062,464,000 EUR / 4,439,688,000 EUR ≈ 0.2393 (or 23.93%)

<answer>0.2393</answer>