Let's go step-by-step.  

**Step 1 — EBITDA for 2022**  
From the facts:  
- Operating Profit Before Depreciation and Amortisation (EBITDA) for 2022 = **-4,986,000,000 EUR**  

**Step 2 — Net Debt calculation (S&P methodology)**  
S&P defines Net Debt as:  
> Total debt (short-term + long-term) – Cash and cash equivalents – Certain adjustments.  

We have:  
- Other current financial liabilities (2023-01-01): 71,844,000,000 EUR  
- Other noncurrent financial liabilities (2023-01-01): 71,058,000,000 EUR  
- Cash and cash equivalents (2023-01-01): 10,948,000,000 EUR  

No explicit breakdown of “debt” vs. other financial liabilities, but typically “Other financial liabilities” are debt.  
Thus:  
Gross debt ≈ 71,844M + 71,058M = **142,902,000,000 EUR**  
Net Debt ≈ 142,902M − 10,948M = **131,954,000,000 EUR**  

**Step 3 — Ratio**  
Net Debt / EBITDA = 131,954,000,000 / (−4,986,000,000) ≈ **−26.46**  

<answer>-26.46</answer>