Instead of doing a regular camera tracking that undistort the Gopro footage, I'd liked to keep the native fisheye effect and distort the render layers.
This quick tutorial should help you to deal with K1, K2 and K3 (that have been automatically computed by Blender) distortion parameters for your GoPro (a GoPro Hero 4 Silver in my case).
You will find these 3 values at the 45'' position in this video.
Dont forget the compositing steps, in order to distort the layers and remove the undistorted node for the footage!
I hope this can help some of you that had spent many hour like me to reach this goal!