ok some news :
I receive the new electric power 3a of raspberry pi3
and NOW the transcoding works at 25 ftp at 1080HD perfectly :
config.txt works for me
core_freq=580
arm_freq=1380
over_voltage=4
disable_splash=1
gpu_mem=320
temp_limit=75
sdram_freq=460
ffmpeg -benchmark -threads 4 -c:v h264_mmal -i http://192.168.0.28:...:EEEE0000:0:0:0: -c:v h264_omx -s 320x240 -pix_fmt yuv420p -bufsize 3000k -c:a libmp3lame -ac 1 -ar 22050 -f flv -metadata streamName=myStream tcp://0.0.0.0:6666
with this parameters i have 25 fps and stay under 300 K /s ! so perfect for my smartphone where i am not at home ...
For e2trancoder
config.php
$conf["parameters"] = "-i {stream_url} -c:a aac -q:a 1 -strict experimental -c:v libx264 -crf {crf} -profile:v baseline -filter:v yadif -vf \"scale=trunc(oh*a/2)*2:min({width} \,iw)\" -r 24 -map 0:a:{audio_id} -map 0:v:0 -hls_time 10 -hls_wrap 6 {stream_dir}ystream.m3u8";
to
$conf["parameters"] = "-threads 4 -c:v h264_mmal -i {stream_url} -c:v h264_omx -s 320x240 -pix_fmt yuv420p -bufsize 3000k -c:a libmp3lame -ac 1 -ar 22050 {stream_dir}ystream.m3u8";
Go to test ...