I have to read in details the SPLAT Manual... Thank you very much Kelvin !

Some lines from the Splat PDF manual quickly :

Under GNO : 
>debugset [on|off]

>compile +d mysource.c keep=$
>cmpl +d -m onefile.pas keep=Test
>compile +d -p +e hello.c keep=Obj$

>splat dummy -a -o test.obj


For finer control over which parts of your program
are to be debugged, you can use bit 1 of the options
code for the ORCA/C "#pragma debug" command to enable
and disable the creation of debugging information 
within a source file.

For more information about the ORCA/C "#pragma debug"
directive, see the chapter on "The Preprocessor" in 
your ORCA/C manual.