Let’s break this down step by step.

**1. Calculate EBITDA for 2022 and 2021**  
We have:

- **Profit (Loss) from operating activities**  
  2022: 17,510,000,000  
  2021: 12,341,000,000  

- **Depreciation and amortisation expense**  
  2022: 7,205,000,000  
  2021: 7,063,000,000  

- **Impairment loss (reversal) recognised in P&L**  
  2022: 1,140,000,000  
  2021: 167,000,000  

- **Write-off of tangible and intangible assets**  
  2022: 599,000,000  
  2021: 387,000,000  

EBITDA ≈ Profit from operating activities + Depreciation & Amortisation + Impairment + Write-offs  

2022 EBITDA = 17,510M + 7,205M + 1,140M + 599M = **26,454,000,000**  
2021 EBITDA = 12,341M + 7,063M + 167M + 387M = **19,958,000,000**

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**2. Calculate Net Debt for 2022 and 2021**  

From the balance sheet:  
- Cash and cash equivalents 2023-01-01: 10,155,000,000  
- Cash and cash equivalents 2022-01-01: 8,254,000,000  

- Current financial assets at FVTPL 2023: 8,251,000,000  
- Current financial assets at FVTPL 2022: 6,301,000,000  

- Other current financial assets 2023: 1,504,000,000  
- Other current financial assets 2022: 4,308,000,000  

- Noncurrent financial assets (other) 2023: 1,967,000,000  
- Noncurrent financial assets (other) 2022: 1,885,000,000  

For a simplified net debt:  
Total Debt = Short-term borrowings + Current portion of long-term borrowings + Long-term borrowings + Lease liabilities (current + noncurrent)  

2023:  
Short-term: 4,446M  
Current portion LT: 3,097M  
LT borrowings: 19,374M  
Current lease: 884M  
Noncurrent lease: 4,067M  
**Total Debt 2023: 31,868,000,000**  

2022:  
Short-term: 2,299M  
Current LT: 1,781M  
LT borrowings: 23,714M  
Current lease: 948M  
Noncurrent lease: 4,389M  
**Total Debt 2022: 33,131,000,000**  

**Cash & equivalents + current financial assets:**  
2023: 10,155M + 8,251M + 1,504M = **19,910,000,000**  
2022: 8,254M + 6,301M + 4,308M = **18,863,000,000**  

Net Debt = Total Debt - (Cash + Current financial assets)  
2023 Net Debt: 31,868M - 19,910M = **11,958,000,000**  
2022 Net Debt: 33,131M - 18,863M = **14,268,000,000**

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**3. Leverage ratios**  
2022 Net Debt / EBITDA = 14,268M / 19,958M = **0.715**  
2023 Net Debt / EBITDA = 11,958M / 26,454M = **0.452**  

Change = 0.452 – 0.715 = **–0.263** (improvement greater than 0.3x).  

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**Conclusion:** The improvement is greater than 0.3x, so the trend is **Improving**.

<answer>Improving</answer>