Got it!
Here is the solution in case of someone need it 🙂
<?php
// Get all users. you can use the WodPress args to filter them.
$blogusers = get_users( 'blog_id=1&orderby=nicename' );
// Array of WP_User objects.
foreach ( $blogusers as $user ) {
// Creating the var user_ID to use with ACF Pro
$user_id = 'user_'. esc_html( $user->ID );
?>
<?php the_field('EXEMPLE', $user_id); ?>
<?php } ?>