To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we need to calculate Funds From Operations (FFO) and Net Debt for the year ending 2022-12-31 (represented as 2023-01-01 in the facts).

**1. Calculate Funds From Operations (FFO):**
According to S&P Global Ratings methodology, FFO is generally defined as:
FFO = Profit Loss (Continuing Operations) + Depreciation & Amortisation + Impairment Losses - Reversal of Impairment Losses + Other Non-cash items (like share of profit from associates, valuation of derivatives, etc.) - Income Tax Expense

Using the provided facts for the 2022-01-01 to 2023-01-01 period:
- Profit Loss: 1,948,767,000 EUR
- Depreciation And Amortisation Expense: 462,694,000 EUR
- Impairment Loss: 197,761,000 EUR
- Reversal Of Impairment Loss: -125,973,000 EUR (subtracted as it is a non-cash gain)
- Valuation And Realisation of Energy derivatives: 857,961,000 EUR (This is an unrealized/realized non-cash loss, so it's added back)
- Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method: -4,293,000 EUR (This is subtracted as it is non-cash earnings)
- Other Income Expense From Subsidiaries Jointly Controlled Entities And Associates: -8,013,000 EUR (Non-cash, added back)
- Income Tax Expense Continuing Operations: -583,352,000 EUR (Subtracted from profit but added back here to calculate pre-tax FFO, then we use the actual cash tax paid for the Net Cash calculation, or following the standard S&P formula which adds back D&A and non-cash items to net profit, S&P typically uses the reported effective tax on the income statement. Let's follow the exact S&P formula: Net Income + D&A + Impairments - Reversals + Other Non-cash losses - Non-cash gains. Taxes paid are accounted for in the cash flow from operations when assessing liquidity but the FFO adjustment formula relies on Income Tax Expense as part of the bridge from EBITDA or adds back D&D to Net Income. Let's compute FFO as Profit Loss + D&A + Impairments - Reversals - Associates Profit - Other Subs Income + Derivative Valuation loss). 

FFO = 1,948,767,000 (Profit) + 462,694,000 (D&A) + 197,761,000 (Impairment) - 125,973,000 (Reversal) - 4,293,000 (Equity method profit) - 8,013,000 (Other sub income) + 857,961,000 (Derivatives loss)
FFO = 3,327,904,000 EUR

*(Note: If one deducts the Income Tax Expense to represent after-tax FFO, FFO would be 2,744,552,000 EUR. However, S&P defines FFO using the effective tax from the income statement. We will use the after-tax FFO to be conservative and consistent with "Net Profit" based calculations, which yields 2,744,552,000 EUR. Alternatively, pre-tax FFO is often used in European utilities contexts, but we will stick to the after-tax version.)* 
Let's use the after-tax FFO: 2,744,552,000 EUR.

**2. Calculate Net Debt:**
Net Debt = Total Financial Debt (Current + Noncurrent) - Cash and Cash Equivalents
From the Balance Sheet as of 2023-01-01:
- Noncurrent Financial Liabilities: 2,844,559,000 EUR
- Current Financial Liabilities: 1,109,297,000 EUR
- Cash And Cash Equivalents: 409,252,000 EUR

Total Financial Debt = 2,844,559,000 + 1,109,297,000 = 3,953,856,000 EUR
Net Debt = 3,953,856,000 - 409,252,000 = 3,544,604,000 EUR

**3. Calculate the Ratio:**
FFO / Net Debt = 2,744,552,000 / 3,544,604,000 = 0.7744 (or 77.44%)

If we use the pre-tax FFO (which is common when looking at the direct EBITDA to cash flow bridge without deducting the income tax expense line): 
Pre-tax FFO = 3,327,904,000 EUR
Ratio = 3,327,904,000 / 3,544,604,000 = 0.9388 (or 93.88%)

Since the exact S&P approach can vary slightly by sector, the most standard transition from Net Income adds back D&A and non-cash items but inherently accounts for taxes via Net Income, yielding ~77.4%. Let's provide 77.44.

<answer>77.44</answer>