Solution : https://service.sap.com/sap/support/notes/1411545 (SAP Service marketplace login required)
Summary : 
      In BEx Analyzer, the implementation of a safety belt mechanism, as defined in SAP Note 1127156, aims to address the limitations and "out of memory" errors noted in SAP Note 1040454 by imposing a cell limit per data provider. Using the RSADMIN customizing table, users can globally activate the safety belt by setting ANALYZER_LIMIT_DEF and ANALYZER_LIMIT_MAX parameters. Overrides at the data provider level are possible through BEx Analyzer settings. Required support packages for effective frontend and backend implementations include bi710sp12_1200-10004472.exe for GUI 710 and updates detailed in relevant SAP Notes for different SAP NetWeaver BW versions.
Key words : 
prerequisites missing functionality solution usage / customizing, gui 710            import front-end support package 1200, gui 720            import front-end support package 100, backend implementation sap netweaver bw 7, frontend implementation sap netweaver 7, create/change data provider, 0 bw front end, bw front end, customizing table rsadmin, frontend sp1200 - gui 7
Related Notes : 
       
| 1499986 | BExAnalyzer: safety belt default value does not work | 
| 1435528 | SAPBWNews NW 7.x BW Add-On Frontend Patch 100 - GUI 7.20 | 
| 1407600 | SAPBWNews NW BW 7.02 ABAP SP03 | 
| 1407599 | Preliminary Version SAPBWNews NW BW 7.20 ABAP SP03 | 
| 1407598 | SAPBWNews NW BW 7.0 ABAP SP 24 | 
| 1401477 | SAPBWNews NW 7.x BW Add-On Frontend Patch 1200 - GUI 7.10 | 
| 1392433 | SAPBINews NW7.11 BW ABAP Support Package 05 | 
| 1369294 | SAPBINews NW7.01 BW ABAP Support Package 07 | 
| 1085218 | NetWeaver 7.x BW Frontend Patch Delivery Schedule |