To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we first need to calculate the three components: Net Debt, EBITDA, and the ratio itself for the year 2022.

1. **Calculate Net Debt:**
According to S&P methodology, Net Debt is typically calculated as Total Debt minus Cash and Cash Equivalents.
- Total Debt includes both short-term and long-term borrowings: 
  - Long-term Borrowings (2023-01-01, reflecting end of 2022): 1,695,362,000 EUR
  - Current Borrowings (2023-01-01): 638,944,000 EUR
  - Total Debt = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR
- Cash and Cash Equivalents (2023-01-01): 365,292,000 EUR
- Net Debt = 2,334,306,000 - 365,292,000 = 1,968,894,000 EUR

2. **Calculate EBITDA:**
EBITDA is calculated by adding Depreciation and Amortization (D&A) back to the Profit Loss From Operating Activities (EBIT).
- EBIT (2022-01-01 to 2023-01-01): 239,721,000 EUR
- D&A (2022-01-01 to 2023-01-01): 249,276,000 EUR
- EBITDA = 239,721,000 + 249,276,000 = 488,997,000 EUR

3. **Calculate the Net Debt / EBITDA ratio:**
- Ratio = Net Debt / EBITDA
- Ratio = 1,968,894,000 / 488,997,000 ≈ 4.0264

Rounding to two decimal places gives 4.03.

<answer>4.03</answer>