To estimate the Net Debt / EBITDA ratio for 2022 using the S&P methodology, we need to calculate the Net Debt for the end of the year 2022 and the EBITDA for the fiscal year 2022.

1. **Calculate Net Debt**:
According to S&P methodology, Net Debt is generally calculated as Total Financial Debt minus Cash and Cash Equivalents. 
- **Total Financial Debt**: This includes both noncurrent and current financial liabilities. From the balance sheet at 2023-01-01 (end of 2022):
  - Other Noncurrent Financial Liabilities = 5,867,000,000 EUR
  - Other Current Financial Liabilities = 1,022,000,000 EUR
  - Total Financial Debt = 5,867,000,000 + 1,022,000,000 = 6,889,000,000 EUR
- **Cash and Cash Equivalents** = 2,584,000,000 EUR
- **Net Debt** = Total Financial Debt - Cash and Cash Equivalents = 6,889,000,000 - 2,584,000,000 = 4,305,000,000 EUR

2. **Identify EBITDA**:
The report directly provides the Gross Operating Income EBITDA for the period 2022-01-01 to 2023-01-01 (fiscal year 2022), which is equal to 1,505,000,000 EUR. 

3. **Calculate the Ratio**:
Net Debt / EBITDA = 4,305,000,000 / 1,505,000,000 ≈ 2.86046

<answer>2.86</answer>