I need to calculate Net Debt / EBITDA for 2022 and 2023 to determine the leverage trend.

First, let me identify the relevant data and calculate the components.

**For 2023-01-01 (end of 2022 / start of 2023):**

From the balance sheet:
- Cash And Cash Equivalents 2023-01-01: 365,292,000 EUR
- Current Borrowings And Current Portion Of Noncurrent Borrowings 2023-01-01: 638,944,000 EUR
- Longterm Borrowings 2023-01-01: 1,695,362,000 EUR

Total Debt 2023 = 638,944,000 + 1,695,362,000 = 2,334,306,000 EUR
Net Debt 2023 = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR

**For 2022-01-01 (end of 2021 / start of 2022):**

- Cash And Cash Equivalents 2022-01-01: 398,759,000 EUR
- Current Borrowings And Current Portion Of Noncurrent Borrowings 2022-01-01: 375,221,000 EUR
- Longterm Borrowings 2022-01-01: 2,390,852,000 EUR

Total Debt 2022 = 375,221,000 + 2,390,852,000 = 2,766,073,000 EUR
Net Debt 2022 = 2,766,073,000 - 398,759,000 = 2,367,314,000 EUR

**Now for EBITDA:**

I need to calculate EBITDA from the income statement data. EBITDA is typically calculated as:
- Operating Profit + Depreciation & Amortization + other non-cash items (or alternatively: Revenue - Operating Expenses + D&A, or more precisely Operating Profit before D&A)

Looking at the data:
- Profit Loss From Operating Activities 2022-01-01 - 2023-01-01: 239,721,000 EUR (this is EBIT essentially, or operating profit)
- Depreciation And Amortisation Expense 2022-01-01 - 2023-01-01: 249,276,000 EUR

So EBITDA 2023 = 239,721,000 + 249,276,000 = 488,997,000 EUR

For 2022:
- Profit Loss From Operating Activities 2021-01-01 - 2022-01-01: 218,863,000 EUR
- Depreciation And Amortisation Expense 2021-01-01 - 2022-01-01: 241,940,000 EUR

So EBITDA 2022 = 218,863,000 + 241,940,000 = 460,803,000 EUR

**Calculate Net Debt / EBITDA ratios:**

For 2023 (year ending 2023-01-01, which is 2022 data):
Net Debt / EBITDA = 1,969,014,000 / 488,997,000 = 4.027x

For 2022 (year ending 2022-01-01, which is 2021 data):
Net Debt / EBITDA = 2,367,314,000 / 460,803,000 = 5.137x

**Gap calculation:**
Gap = 4.027 - 5.137 = -1.11x

Wait, I need to be careful about the year definitions. The dates 2023-01-01 and 2022-01-01 represent the balance sheet dates. The income statement periods 2022-01-01 - 2023-01-01 represent the year 2022, and 2021-01-01 - 2022-01-01 represent the year 2021.

So:
- Net Debt at end of 2022 (2023-01-01): 1,969,014,000 EUR with EBITDA for 2022: 488,997,000 EUR → Ratio = 4.027x
- Net Debt at end of 2021 (2022-01-01): 2,367,314,000 EUR with EBITDA for 2021: 460,803,000 EUR → Ratio = 5.137x

The change is from 5.137x to 4.027x, which is a decrease of 1.11x.

Since the ratio decreased by more than 0.3x (it decreased by 1.11x), this indicates the leverage is **Improving**.

Actually, let me re-read the definition: "If the gap of the ratio Net Debt / EBITDA year on year is lower than 0.3x is improving."

The gap is |4.027 - 5.137| = 1.11x, which is the absolute change.

Wait, let me re-read more carefully: "the gap of the ratio Net Debt / EBITDA calculated for the years 2022 and 2023 is among ± 0.3x and ± 0.3x year on year"

I think this means if the absolute difference is less than or equal to 0.3x, it's Stable. If the difference is greater than 0.3x in the improving direction (ratio decreases), it's Improving. If greater than 0.3x in the deteriorating direction (ratio increases), it's Deteriorating.

The ratio went from 5.137x to 4.027x, a decrease of 1.11x. Since it decreased by more than 0.3x, this is **Improving**.

<answer>Improving</answer>