To estimate the Net Debt / EBITDA ratio for 2022 using the S&P methodology, we first determine the components:

1. **EBITDA:**
   - S&P typically calculates EBITDA as Operating Income (Profit/Loss from Operating Activities) + Depreciation and Amortization Expense.
   - Profit/Loss from Operating Activities (2022): -976,000,000 EUR
   - Depreciation and Amortization Expense (2022): 1,233,000,000 EUR
   - EBITDA = -976,000,000 + 1,233,000,000 = 257,000,000 EUR

2. **Net Debt:**
   - Net Debt = (Long-term Borrowings + Short-term Borrowings + Current Lease Liabilities + Noncurrent Lease Liabilities + Other Current Financial Liabilities + Other Noncurrent Financial Liabilities) - Cash and Cash Equivalents.
   - Long-term Borrowings (2023-01-01): 19,006,000,000 EUR
   - Short-term Borrowings (2023-01-01): 709,000,000 EUR
   - Noncurrent Lease Liabilities (2023-01-01): 574,000,000 EUR
   - Current Lease Liabilities (2023-01-01): 155,000,000 EUR
   - Other Noncurrent Financial Liabilities (2023-01-01): 185,000,000 EUR
   - Other Current Financial Liabilities (2023-01-01): 550,000,000 EUR
   - Total Gross Debt = 19,006 + 709 + 574 + 155 + 185 + 550 = 21,179,000,000 EUR
   - Cash and Cash Equivalents (2023-01-01): 6,547,000,000 EUR
   - Net Debt = 21,179,000,000 - 6,547,000,000 = 14,632,000,000 EUR

3. **Ratio Calculation:**
   - Net Debt / EBITDA = 14,632,000,000 / 257,000,000 ≈ 56.93

(Note: S&P methodology often treats hybrid capital as partial equity, which we have excluded from debt, consistent with the standard interpretation of net debt for such calculations.)

<answer>56.93</answer>