To estimate Net Debt / EBITDA for 2022 using an S&P-style approach, I treat debt as including reported financial borrowings plus lease liabilities, then subtract cash and cash equivalents.

Relevant 2022 year-end / 2022 income statement figures:

- Long-term borrowings: €12,689m
- Current borrowings and current portion of noncurrent borrowings: €2,110m
- Noncurrent lease liabilities: €1,309m
- Current lease liabilities: €177m
- Cash and cash equivalents: €3,985m
- EBITDA: €4,954m

Gross debt including leases:

\[
12{,}689 + 2{,}110 + 1{,}309 + 177 = 16{,}285 \text{ million}
\]

Net debt:

\[
16{,}285 - 3{,}985 = 12{,}300 \text{ million}
\]

Net Debt / EBITDA:

\[
\frac{12{,}300}{4{,}954} \approx 2.48
\]

<answer>2.48</answer>