A method includes transferring a layer onto a flexible substrate, the layer being located in a stack on the front face of the substrate. The substrate includes at least one supplementary stack interposed between the stack and the bulk layer of the substrate. This supplementary stack includes at least two layers with thicknesses decreasing in the direction of the front face. The method makes provision, after bonding the flexible substrate on the front face, for successively and gradually removing the various layers of the substrate. Such gradualness makes it possible to transfer a thin layer of silicon, with a thickness of less than 50 nm, onto a flexible substrate.