I tried with this :
qemu-system-arm \
-enable-kvm -serial stdio \
-m 512 -M virt -cpu cortex-a15 \
-drive if=pflash,format=raw,unit=1,file=/usr/share/AAVMF/AAVMF32_VARS.fd \
-drive if=pflash,format=raw,unit=0,file=/usr/share/AAVMF/AAVMF32_CODE.fd \
-boot d -cdrom /mnt/fisso/OS/ISO/BSD/FreeBSD-13.2-RELEASE-arm-armv7-GENERICSD.img \
-drive file=/mnt/fisso/bhyve/img/FreeBSD/FreeBSD.img,id=virtio-blk,if=none \
-device virtio-blk,drive=virtio-blk \
-device virtio-net,netdev=net0,mac="52:54:00:12:34:55" \
-netdev type=user,id=net0 \
-device virtio-gpu-pci \
-device vmware-svga,id=video0,vgamem_mb=16
but nope,it does not boot :
Mario.