Let’s break this down step by step.  

**1. Estimate Funds From Operations (FFO) for 2022**  
A common proxy for FFO from the given data is:  
FFO ≈ Profit/Loss from operating activities + Depreciation & Amortisation – Finance costs + Other finance income – Current income tax expense – Energy Sector Extraordinary Contribution (if considered cash operating).  

From the 2022 data (period 2022-01-01 to 2023-01-01):  
- Profit from operating activities = 239,721,000 EUR  
- Depreciation & Amortisation = 249,276,000 EUR  
- Finance costs = -67,394,000 EUR  
- Other finance income = 11,911,000 EUR  
- Income tax expense = -54,263,000 EUR  
- Energy Sector Extraordinary Contribution = -28,019,000 EUR  

FFO = 239,721,000 + 249,276,000 - 67,394,000 + 11,911,000 - 54,263,000 - 28,019,000  
FFO = 351,232,000 EUR  

**2. Estimate Net Debt at end of 2022**  
Net Debt = Long-term borrowings + Current borrowings - Cash & cash equivalents.  

From the end of 2022 (2023-01-01 data):  
- Long-term borrowings = 1,695,362,000 EUR  
- Current borrowings = 638,944,000 EUR  
- Cash & cash equivalents = 365,292,000 EUR  

Net Debt = 1,695,362,000 + 638,944,000 - 365,292,000  
Net Debt = 1,969,014,000 EUR  

**3. FFO / Net Debt ratio**  
Ratio = 351,232,000 / 1,969,014,000 ≈ 0.1784  

<answer>0.178</answer>