The invention provides a method of fabricating and electromechanical device having an active element on at least one substrate, the method having the steps of: a) making a heterogeneous substrate having a first portion, an interface layer, and a second portion, the first portion including one or more buried zones sandwiched between first and second regions formed in a first monocrystalline material, the first region extending to the surface of the first portion, and the second region extending to the interface layer, at least one said buried zone being made at least in part out of a second monocrystalline material so as to make it selectively attackable relative to the first and second regions; b) making openings from the surface of the first portion and through the first region, which openings open out to at least one said buried zone; and c) etching at least part of at least one buried zone to form at least one cavity so as to define at least one active element that is at least a portion of the second region between said cavity and said interface layer; wherein the first and second portions of the substrate are constituted respectively from first and second substrates that are assembled together by bonding, at least one of them including at least one said interface layer over at least a fraction of its surface.