Could someone explain me what sum of XEM should be profitable for harvesting?
What is profitable for you?
To get XEM from harvesting every week...
Technically it's profitable to harvest with 10,000 XEM because remote harvesting has zero cost so mining a single block with 0.15XEM in fees puts you in the black ;-).
Right now do not expect much income from harvesting. The fees have just been lowered and many blocks are still empty. A stake of 3 million XEM with an importance of 0.03218% harvests around 1 block per day currently. Harvesting will become more profitable in the future when the NEM blockchain sees higher use.