To estimate the Net Debt / EBITDA ratio for 2022 based on S&P methodology, I need to:

1.  **Calculate EBITDA**:
    *   Start with Profit/Loss from Operating Activities: -976,000,000 EUR.
    *   Add back Depreciation and Amortisation Expense: +1,233,000,000 EUR.
    *   *Other Gains/Losses* (-38,000,000 EUR) typically includes things like asset disposals. S&P methodology generally adjusts EBITDA for non-recurring items, but since we are performing a basic calculation and this loss is tied to disposals (per the cash flow statement note for loss on disposal of non-current assets), adding it back is standard for a clean EBITDA unless specified otherwise.
    *   EBITDA = -976,000,000 + 1,233,000,000 + 38,000,000 = 295,000,000 EUR.

2.  **Calculate Net Debt**:
    *   S&P usually defines Net Debt as Total Debt minus Cash and Cash Equivalents.
    *   **Total Debt**:
        *   Long-term Borrowings (Non-current): 19,006,000,000 EUR.
        *   Non-current Lease Liabilities: 574,000,000 EUR.
        *   Short-term Borrowings (Current): 709,000,000 EUR.
        *   Current Lease Liabilities: 155,000,000 EUR.
        *   Current Bank Overdrafts: 0 EUR.
        *   Total Debt = 19,006,000,000 + 574,000,000 + 709,000,000 + 155,000,000 = 20,444,000,000 EUR.
    *   **Cash and Cash Equivalents**: 6,547,000,000 EUR.
    *   Net Debt = 20,444,000,000 - 6,547,000,000 = 13,897,000,000 EUR.

3.  **Calculate the Ratio**:
    *   Net Debt / EBITDA = 13,897,000,000 / 295,000,000 ≈ 47.11.

The ratio is highly elevated due to the very large net debt position and low EBITDA caused by high operating expenses.

<answer>47.11</answer>