Thank you for your reply
To give the complete solution to LE10 users with the same issue:
1. Activate SSH through the Kodi menu and connect to it
2. Run in command line: mount -o remount,rw /flash
3. Open the config.txt file with nano: nano /flash/config.txt
4. Add the following config to the file: dtparam=audio=on
5. Optionnaly, add this config to improve sound quality (I havent tested it yet): audio_pwm_mode=1 or audio_pwm_mode=2
This configuration should have been included in the build by default, therefore, I suggest to new LE/Kodi users to avoid this build:
(2021.08) LibreELEC 10.0 Kodi 19.1 Linux Kernel 5.10.x
https://releases.libreelec.tv/LibreELEC-RPi4.arm-10.0.0.img.gz
EDIT: Feedback on option audio_pwm_mode
set it to 1 on RPI4 and you'll most probably have a loud white noise coming out of speakers connected on the analog port, very irritating
set it to 2 and the noise will disapear, audio seems to be OK for now, I didn't try to run many movies or shows on it yet