Abstract: A data processing system includes a host computer, an additional computer, an application module including a first executable code, a module for analyzing said first executable code and a module for generating a second executable code segmented notably into code blocks which are executed in a preferential manner on one of the two computers. The second executable code includes a sub-module for managing the distribution of the processing operations between the host computer and the additional computer and a sub-module for managing the additional computer as a virtual machine which executes the blocks allocated to the additional computer.