How about a 344 square foot (about 32 m2) apartment? With the possiblitity of 24 distinct rooms.
This photo gallery says it all. Here's the remarkably adaptable apartment of one Gary Chang of Hong Kong:
In Mr. Chang’s solution, a kind of human-size briefcase, everything can be folded away so that the space feels expansive, like a yoga studio.
The wall units, which are suspended from steel tracks bolted into the ceiling, seem to float an inch above the reflective black granite floor. As they are shifted around, the apartment becomes all manner of spaces — kitchen, library, laundry room, dressing room, a lounge with a hammock, an enclosed dining area and a wet bar.