Solution : https://service.sap.com/sap/support/notes/1159373 (SAP Service marketplace login required)
Key words :
external data -> character record settings -> user-dependent settings, sapbwnews bw support package 23 netweaver '04 stack 23, microsoft code page 1252, sap bw releases 3, additional support packages, euro currency character, ms excel file, sap code page 1160, 50 import support package 23, 0 import support package 18
Related Notes :
1146357 | SAPBWNews BW SP23 NW'04 Stack 23 RIN |
1136882 | SAPBINews NW7.0 BI Support Package 18 |