1. A data processing system comprises: a host computer; an additional computer; an application module comprising 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, wherein said second executable code comprises 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 said additional computer.