Universal panel for use in old and new buildings in dry-wall or brick-wall construction systems. Extra-flat EPS element (16 mm) for floor, wall or ceiling with aluminium heat conduction plates glued over whole surface, with predetermined breaking points for adjustment of width and length without tools. For taking TECEfloor underfloor heating pipe PE-RT 5S 12 x 1.5 mm, HBCD-free. Base plate made of EPS 035 DEO, >240 kPa Thermal conductivity: 0.035 W/mK Thermal resistance: 0.40 m²K/W Heat conducting plates made of aluminium 0.25 mm, with Omega pipe layout Compression strength: >240 kPa at 10 % compression in accordance with EN 826 Building material class B1 Dimensions (L x W x H): 1200 x 750 x 16 mm Spacing: 150 mm