Let's go through the reasoning step-by-step.

---

### 1. **EBITDA for 2022**
EBITDA = Profit from operating activities + Depreciation, amortisation, and impairment (from the P&L).

From the data:
- Profit (Loss) from operating activities (2022): **11,193,000,000 EUR**
- Depreciation, amortisation and impairment (2022): **7,447,000,000 EUR**

So:
\[
\text{EBITDA} = 11,193,000,000 + 7,447,000,000 = 18,640,000,000 \, \text{EUR}
\]

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### 2. **Net Debt for 2022 (S&P methodology)**

S&P’s net debt typically includes:
- Long-term borrowings
- Short-term borrowings
- Current portion of long-term borrowings
- Less: Cash and cash equivalents
- Possibly adding certain derivatives, operating lease liabilities, pension obligations, etc., but here we’ll use a simplified approach with given balance sheet items.

From the balance sheet at 2023-01-01:
- Long-term borrowings: **68,191,000,000 EUR**
- Short-term borrowings: **18,392,000,000 EUR**
- Current portion of long-term borrowings: **2,835,000,000 EUR**

Gross debt = \( 68,191 + 18,392 + 2,835 = 89,418,000,000 \, \text{EUR} \)

From assets:
- Cash and cash equivalents: **11,041,000,000 EUR**

Net debt = Gross debt – Cash  
\[
\text{Net debt} = 89,418,000,000 - 11,041,000,000 = 78,377,000,000 \, \text{EUR}
\]

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### 3. **Net Debt / EBITDA**
\[
\text{Ratio} = \frac{78,377,000,000}{18,640,000,000} \approx 4.20
\]

---

<answer>4.20</answer>