To estimate the Net Debt / EBITDA ratio for NATURGY ENERGY GROUP SA for the year 2022 based on standard S&P methodology (as closely as can be calculated from the provided line items), we follow these standard definitions:

1. **Total Debt**: Under S&P's methodology, Total Debt typically includes all interest-bearing financial liabilities, including both short-term and long-term borrowings, as well as capitalized lease liabilities (which are natively recognized under IFRS 16).
   - Noncurrent Financial Liabilities: 13,999,000,000 EUR (Includes Long-term borrowings, Noncurrent lease liabilities, and Other noncurrent financial liabilities)
   - Current Financial Liabilities: 2,302,000,000 EUR (Includes Current borrowings, Current lease liabilities, and Other current financial liabilities)
   - *Total Financial Debt* = 13,999,000,000 + 2,302,000,000 = 16,301,000,000 EUR

2. **Net Debt**: S&P methodology deducts accessible Cash and Cash Equivalents to arrive at Net Debt.
   - Cash and Cash Equivalents: 3,985,000,000 EUR
   - *Net Debt* = 16,301,000,000 - 3,985,000,000 = 12,316,000,000 EUR

3. **EBITDA**: We use the company's reported Gross Operating Profit (EBITDA). 
   - Beneficio Bruto De Explotacion Ebitda (EBITDA for 2022): 4,954,000,000 EUR

4. **Net Debt / EBITDA Ratio**:
   - 12,316,000,000 EUR / 4,954,000,000 EUR = 2.48607...

Rounding to two decimal places gives 2.49.

<answer>2.49</answer>