Electronic device including a substrate provided with at least one passing opening, a MEMS device with a differential sensor provided with a first and a second surface having at least one portion sensitive to chemical and/or physical variations of fluids present in correspondence with a first and a second opposed active surface thereof. The first surface of the MEMS device leaves the first active surface exposed and the second surface being provided with a further opening which exposes said second opposed active surface, the electronic device being characterized in that the first surface of the MEMS device faces the substrate and is spaced therefrom by a predetermined distance, the sensitive portion being aligned to the passing opening of the substrate, and in that it also comprises a protective package, which incorporates at least partially the MEMS device and the substrate.