A gyrometer with a vibrating structure including at least one tuning fork, produced by micro-machining in a thin wafer, said tuning fork comprising a pair of mobile inertial assemblies (EIM1, EIM2) linked by a coupling assembly, with a mobile inertial assembly (EIM1, EIM2) being provided with first stiffness elements (2, 2') that can be substantially deformed in the plane of the wafer along an axis x of excitation and with second stiffness elements (3, 3') that can be substantially deformed in the plane of the wafer along an axis y of detection substantially perpendicular to the axis x, said gyrometer further comprising, for the tuning fork, two first controlled electrodes (4, 4') for electrostatic excitation along the axis x of excitation, which are respectively associated with two mobile inertial assemblies (EIM1, EIM2), two second controlled electrodes (5, 5') for capacitive detection of the excitation movement along the axis x of excitation, which are respectively associated with two mobile inertial assemblies (EIM1, EIM2), and two third controlled electrodes (6, 6') for capacitive detection of the excitation movement along the axis y of detection, which are respectively associated with two mobile inertial assemblies (EIM1, EIM2), and two fourth controlled electrodes (9, 9') for balancing the detection resonator and electrostatically adjusting the frequency of the detection resonator along the axis y of detection, which are respectively associated with two mobile inertial assemblies (EIM1, EIM2) of said tuning fork, characterised in that it comprises: control means designed to apply two respective direct voltages V 1 and V 2 to said two fourth electrodes (9, 9') simultaneously verifying the following relations: V 1 2 + V 1 2 = 2 ⁢ f y_initiale - f y_finale μ f and V 1 2 - V 2 2 = c y_initiale aλ f in which: f y_initiaie represents the initial resonant frequency, when the electrical voltages V 1 and V 2 are zero, of the detection mode along the axis y of detection, in Hz; f y_finale represents the final resonant frequency of the detection mode along the axis y of detection to be adjusted, in Hz; and μ f represents a coefficient of sensitivity of the frequency of the detection mode to the square of the electrical voltage applied to said fourth electrodes (9, 9'), in Hz.V -2; c y_initiale represents the initial sensitivity of the gyrometer, when the two electrical voltages V 1 and V 2 are zero, to the linear accelerations along the axis y of detection in deg.h -1.G -1; a represents a coefficient characterising the influence of a difference in stiffness between the two branches of the tuning fork on the sensitivity of the gyrometer to linear accelerations along the axis y, in deg.h -1.G -1.N -1.m, which may vary as a function of the frequency of the acceleration; λ f represents an electrostatic stiffness coefficient depending on said fourth electrodes (9, 9') in N.m -1.V -2; V 1 and V 2 are expressed in volts; and G equals 9.81 m.s -2. control means designed to apply two respective direct voltages V 1 and V 2 to said two fourth electrodes (9, 9') simultaneously verifying the following relations: V 1 2 + V 1 2 = 2 ⁢ f y_initiale - f y_finale μ f and V 1 2 - V 2 2 = c y_initiale aλ f in which: f y_initiaie represents the initial resonant frequency, when the electrical voltages V 1 and V 2 are zero, of the detection mode along the axis y of detection, in Hz; f y_finale represents the final resonant frequency of the detection mode along the axis y of detection to be adjusted, in Hz; and μ f represents a coefficient of sensitivity of the frequency of the detection mode to the square of the electrical voltage applied to said fourth electrodes (9, 9'), in Hz.V -2; c y_initiale represents the initial sensitivity of the gyrometer, when the two electrical voltages V 1 and V 2 are zero, to the linear accelerations along the axis y of detection in deg.h -1.G -1; a represents a coefficient characterising the influence of a difference in stiffness between the two branches of the tuning fork on the sensitivity of the gyrometer to linear accelerations along the axis y, in deg.h -1.G -1.N -1.m, which may vary as a function of the frequency of the acceleration; λ f represents an electrostatic stiffness coefficient depending on said fourth electrodes (9, 9') in N.m -1.V -2; V 1 and V 2 are expressed in volts; and G equals 9.81 m.s -2. f y_initiaie represents the initial resonant frequency, when the electrical voltages V 1 and V 2 are zero, of the detection mode along the axis y of detection, in Hz; f y_finale represents the final resonant frequency of the detection mode along the axis y of detection to be adjusted, in Hz; and μ f represents a coefficient of sensitivity of the frequency of the detection mode to the square of the electrical voltage applied to said fourth electrodes (9, 9'), in Hz.V -2; c y_initiale represents the initial sensitivity of the gyrometer, when the two electrical voltages V 1 and V 2 are zero, to the linear accelerations along the axis y of detection in deg.h -1.G -1; a represents a coefficient characterising the influence of a difference in stiffness between the two branches of the tuning fork on the sensitivity of the gyrometer to linear accelerations along the axis y, in deg.h -1.G -1.N -1.m, which may vary as a function of the frequency of the acceleration; λ f represents an electrostatic stiffness coefficient depending on said fourth electrodes (9, 9') in N.m -1.V -2; V 1 and V 2 are expressed in volts; and G equals 9.81 m.s -2.