A material in the form of solid particles with a diameter varying from 10 μm to 1 cm is provided, composed of a continuous solid shell having at least one silicon oxide, said shell imprisoning an aqueous phase The aqueous phase includes at least one hydrophilic substance of interest SH and at least one droplet of a fatty phase predominantly having a crystallizable oil in the solid state at the storage temperature of said material The crystallizable oil has a melting point (TM) of less than 100° C. and including at least one lipophilic substance of interest SL.