Solution : https://service.sap.com/sap/support/notes/1736008 (SAP Service marketplace login required)
Key words : 
netweaver 2004s support package stack 13 enables, 4 kb + #rendered cells 2 kbwhere- #result cells, sap application benchmark performance standard, quick sizer version dating march 2008, j2ee engine atone specific point, category                number            required throughput-----------------------------------------------------------------------information consumers, netweaver 2004s support package 12, respective throughput key figures, time requires morethan 400 mb, abap stackif html code
Related Notes : 
       
| 1372316 | BI Java statistics: Number of transported data cells | 
| 1127156 | Safety belt: Result set is too large | 
| 1030279 | Reports with very large result sets/BI Java | 
| 996600 | 32 Bit platforms not recommended for productive NW2004s apps | 
| 723909 | Java VM settings for J2EE 6.40/7.0 |