Solution : https://service.sap.com/sap/support/notes/577224 (SAP Service marketplace login required)
Key words :
customizing path bw customizing implementation guide -> business information warehouse -> reporting-relevant settings -> general reporting settings -> activate personalization, bw web template solution point 1, web template 0tpl_cockpit_credit_management terminates, terms customer credit management, bw backend system, customer credit management, days overdue analysis, note 568144 point 2, error rso296, execute query