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As part of a renovation of a bathroom equipped with a floor heating, I would like to know if it is possible to install a resin shower tray on the floor where the heating passes. If so, what precaution to take, otherwise is it possible to create a sort of podium siporex that would host the receiver and isolate it from the heat of the ground?

In new construction, regulations prohibit the passage of elements of underfloor heating under shower stalls and bathtubs. That partly answers your question...
You do not specify the nature of floor heating: hydraulic or electric. In the second case, the possible trellis of the slab must be connected to the equipotential bonding (for the safety of people), an operation that can only be performed by an electrician (very difficult on existing soil).
Technical risks are mainly related to expansion constraints, especially with acrylic elements, the various sealing areas may degrade in the short term. Interposing cellular concrete elements between the floor and the shower tray is a good track. Choose a ceramic tray also because the material is insensitive to heat variations.

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