Ok Christian I tried with an odt, I removed links /etc/apparmor.d/disable/usr.lib.libreoffice.program.* and I rebooted to be sure to restore apparmor in previous state.
With odt file I can open it while it is in my home directory, I cannot open it if it is elsewhere,
so in this case the issue was with xlsm extension.
Ok Christian I tried with an odt, I removed links /etc/apparmor. d/disable/ usr.lib. libreoffice. program. * and I rebooted to be sure to restore apparmor in previous state.
With odt file I can open it while it is in my home directory, I cannot open it if it is elsewhere,
so in this case the issue was with xlsm extension.