diff --git a/app/seed.py b/app/seed.py
index cde3ad9..9581337 100644
--- a/app/seed.py
+++ b/app/seed.py
@@ -204,6 +204,44 @@ def _deactivate_placeholder_categories() -> None:
             category.community_account_id = None
 
 
+def _restore_existing_standard_structure() -> None:
+    for account_slug, account_data in ACCOUNT_TREE.items():
+        account = Account.query.filter_by(slug=account_slug).first()
+        if account is None:
+            continue
+        for category_slug, entries in account_data["categories"].items():
+            category = Category.query.filter_by(account_id=account.id, slug=category_slug).first()
+            legacy_slug = LEGACY_CATEGORY_SLUGS.get((account_slug, category_slug))
+            if category is None and legacy_slug:
+                category = Category.query.filter_by(account_id=account.id, slug=legacy_slug).first()
+            if category is None:
+                continue
+            category.is_active = True
+            for entry_name in entries:
+                entry_slug = slugify(entry_name)
+                entry = Entry.query.filter_by(category_id=category.id, slug=entry_slug).first()
+                legacy_entry_name = LEGACY_ENTRY_NAMES.get((account_slug, category_slug, entry_name))
+                if entry is None and legacy_entry_name:
+                    entry = Entry.query.filter_by(
+                        category_id=category.id,
+                        slug=slugify(legacy_entry_name),
+                    ).first()
+                if entry is not None:
+                    entry.is_active = True
+
+
+def _restore_existing_budget_visibility() -> None:
+    gemeinschaft = Account.query.filter_by(slug="gemeinschaftskonto").first()
+    if gemeinschaft is None:
+        return
+    for category in gemeinschaft.categories:
+        if category.is_active:
+            continue
+        active_entries = [entry for entry in category.entries if entry.is_active]
+        if active_entries:
+            category.is_active = True
+
+
 def seed_data(include_example_entries: bool = False) -> None:
     # Basisdaten nur für die fachliche Grundstruktur, ohne Demo-Benutzer,
     # Beispiel-Personen oder vorausgefüllte Monatsdaten.
@@ -393,18 +431,14 @@ def seed_data(include_example_entries: bool = False) -> None:
                             "Person 1",
                             "Person 2",
                         }
+            for category in gemeinschaft.categories:
+                if category.slug not in ACCOUNT_TREE["gemeinschaftskonto"]["categories"]:
+                    category.is_active = False
+                elif category.community_account_id is None:
+                    category.community_account_id = community_accounts["hauptkonto"].id
         else:
-            _deactivate_placeholder_categories()
-            _deactivate_placeholder_entries()
-        for category in gemeinschaft.categories:
-            if category.slug not in ACCOUNT_TREE["gemeinschaftskonto"]["categories"]:
-                category.is_active = False
-            elif category.community_account_id is None:
-                category.community_account_id = community_accounts["hauptkonto"].id
-
-    if not include_example_entries:
-        _deactivate_placeholder_categories()
-        _deactivate_placeholder_entries()
+            _restore_existing_standard_structure()
+            _restore_existing_budget_visibility()
 
     db.session.commit()
 
diff --git a/tests/test_seed.py b/tests/test_seed.py
new file mode 100644
index 0000000..f7fddc4
--- /dev/null
+++ b/tests/test_seed.py
@@ -0,0 +1,38 @@
+from __future__ import annotations
+
+from app.extensions import db
+from app.models import Account, Category, Entry
+from app.seed import seed_data
+
+
+def test_seed_restores_hidden_budget_categories_with_active_entries(app):
+    budget_account = Account.query.filter_by(slug="gemeinschaftskonto").first()
+    category = Category(
+        account_id=budget_account.id,
+        name="Legacy Budget",
+        slug="legacy-budget",
+        is_active=False,
+        sort_order=999,
+    )
+    db.session.add(category)
+    db.session.flush()
+    db.session.add(
+        Entry(
+            category_id=category.id,
+            name="Legacy Eintrag",
+            slug="legacy-eintrag",
+            default_amount=0,
+            amount_type="fixed",
+            benefit_scope="all-users",
+            is_active=True,
+            sort_order=1,
+        )
+    )
+    db.session.commit()
+
+    seed_data()
+    db.session.expire_all()
+
+    restored = Category.query.filter_by(account_id=budget_account.id, slug="legacy-budget").first()
+    assert restored is not None
+    assert restored.is_active is True