500 Error

[cell]

I have already set the max_execution_time in php.ini and the BusyTimeout also.
If I check the cpu usage on the server, looks like the script is run for ~3 mins as it should be, but the browser get the 500 error page after 40 secs.
I made an another testfile, what is put a character to the output in every loop. Thats ok, its running for 3 mins and then give the output to the browser.

(After the config change, only need to restart apache, nothing else, right?)