Let’s go step-by-step.

**1. EBITDA**  
From the data:  
"Gross Operating Income EBITDA" for 2022-01-01 to 2023-01-01 = **1,505,000,000 EUR**.

**2. Net Debt under S&P methodology**  
S&P’s definition of net debt typically includes:  
- Short-term and long-term borrowings  
- Lease liabilities  
- Other financial liabilities (current and non-current)  
- Less cash and cash equivalents

From the balance sheet:

**Financial liabilities (non-current):**  
- "Other Noncurrent Financial Liabilities" 2023-01-01: 5,867,000,000 EUR  

**Financial liabilities (current):**  
- "Other Current Financial Liabilities" 2023-01-01: 1,022,000,000 EUR  

S&P usually also includes **lease liabilities** (often embedded in the above or separate). Here, lease payments in financing activities were **11,000,000 EUR** in 2022, indicating lease liabilities exist, but the balance sheet likely bundles them in “Other Noncurrent Financial Liabilities” or “Other Current Financial Liabilities.”

**Cash and cash equivalents:**  
- "Cash And Cash Equivalents" 2023-01-01: 2,584,000,000 EUR  

**Net Debt calculation:**  
Non-current financial liabilities: 5,867,000,000  
+ Current financial liabilities: 1,022,000,000  
– Cash and cash equivalents: (2,584,000,000)  
= **4,305,000,000 EUR**

**3. Ratio**  
Net Debt / EBITDA = 4,305,000,000 / 1,505,000,000 ≈ **2.86**

<answer>2.86</answer>