diff --git a/src/hooks/useBudget.test.ts b/src/hooks/useBudget.test.ts
index 822eefc..77cad06 100644
--- a/src/hooks/useBudget.test.ts
+++ b/src/hooks/useBudget.test.ts
@@ -322,6 +322,45 @@ describe("buildBudgetYearRows — depth-first emission (issue #424)", () => {
   });
 });
 
+describe("buildBudgetYearRows — a category whose parent is deleted or gone (#393)", () => {
+  // The budget reads active categories only: a deleted (inactive) parent is
+  // simply absent from the list, like a parent that no longer exists.
+  it("shows a leaf whose parent is absent as a root, with its budget amounts", () => {
+    const rows = buildBudgetYearRows(
+      [...CATEGORIES, cat(7, "Gifts", "expense", { parent_id: 99, sort_order: 5 })],
+      [entry(7, 40, 1), entry(7, 60, 2)],
+      [{ category_id: 7, actual: -80 }],
+    );
+    const gifts = rows.find((r) => r.category_id === 7);
+    expect(gifts).toMatchObject({ parent_id: null, depth: 0, is_parent: false, annual: 100, previousYearTotal: -80 });
+    expectDepthFirst(rows);
+  });
+
+  it("shows a parent whose own parent is absent as a root group, its children under it", () => {
+    const rows = buildBudgetYearRows(
+      [
+        ...CATEGORIES,
+        cat(7, "Gifts", "expense", { parent_id: 99, is_inputable: false, sort_order: 5 }),
+        cat(8, "Flowers", "expense", { parent_id: 7, sort_order: 1 }),
+      ],
+      [entry(8, 25)],
+      [],
+    );
+    expect(rows.find((r) => r.category_id === 7)).toMatchObject({ parent_id: null, depth: 0, is_parent: true, annual: 25 });
+    expect(rows.find((r) => r.category_id === 8)).toMatchObject({ parent_id: 7, depth: 1, annual: 25 });
+    expectDepthFirst(rows);
+  });
+
+  it("still hides the members of a parent_id cycle, which « Vérifier la hiérarchie » repairs", () => {
+    const rows = buildBudgetYearRows(
+      [...CATEGORIES, cat(7, "Gifts", "expense", { parent_id: 8 }), cat(8, "Flowers", "expense", { parent_id: 7 })],
+      [],
+      [],
+    );
+    expect(rows.some((r) => r.category_id === 7 || r.category_id === 8)).toBe(false);
+  });
+});
+
 describe("buildBudgetYearRows + multi-level collapse (issue #289 end-to-end)", () => {
   const rows = buildBudgetYearRows(CATEGORIES, [], []);
 
diff --git a/src/hooks/useBudget.ts b/src/hooks/useBudget.ts
index 45a37b8..80499b5 100644
--- a/src/hooks/useBudget.ts
+++ b/src/hooks/useBudget.ts
@@ -12,6 +12,7 @@ import {
   deleteTemplate as deleteTemplateSvc,
 } from "../services/budgetService";
 import { getAllImportSources, getTransactionCount } from "../services/transactionService";
+import { displaysAsRoot } from "../utils/categoryHierarchy";
 import { useReportsPeriod } from "./useReportsPeriod";
 
 export interface BudgetState {
@@ -241,8 +242,11 @@ export function buildBudgetYearRows(
     return [subtotal, ...gcRows];
   }
 
-  // Identify top-level parents and standalone leaves
-  const topLevel = allCategories.filter((c) => !c.parent_id);
+  // Identify top-level parents and standalone leaves. A category whose parent
+  // is deactivated or gone (not in the active list) stands at the top level,
+  // as in the tree and the pickers, instead of vanishing from the grid (#393).
+  const activeIds = new Set(allCategories.map((c) => c.id));
+  const topLevel = allCategories.filter((c) => displaysAsRoot(c, activeIds));
 
   for (const cat of topLevel) {
     const children = childrenByParent.get(cat.id) || [];
diff --git a/src/services/budgetService.test.ts b/src/services/budgetService.test.ts
index d22e0f1..8e8ebc3 100644
--- a/src/services/budgetService.test.ts
+++ b/src/services/budgetService.test.ts
@@ -94,6 +94,50 @@ describe("getBudgetVsActualData — accountIds filter (Issue #273)", () => {
   });
 });
 
+// The categories query keeps active rows only: a deleted (inactive) parent is
+// absent from the list, like a parent that no longer exists (#393).
+describe("getBudgetVsActualData — a category whose parent is deleted or gone (#393)", () => {
+  const answer = (categories: unknown[]) =>
+    mockSelect.mockImplementation((sql: string) => {
+      if (sql.includes("FROM categories")) return Promise.resolve(categories);
+      if (sql.includes("FROM budget_entries")) {
+        return Promise.resolve([{ id: 1, category_id: 7, year: 2026, month: 3, amount: 50 }]);
+      }
+      if (sql.includes("FROM transactions")) return Promise.resolve([{ category_id: 7, actual: -30 }]);
+      return Promise.resolve([]);
+    });
+  const category = (id: number, name: string, parent_id: number | null, is_inputable = 1) => ({
+    id,
+    name,
+    type: "expense",
+    parent_id,
+    is_active: 1,
+    is_inputable,
+    sort_order: id,
+  });
+
+  it("shows it as a root row, with its budget and its actuals", async () => {
+    answer([category(1, "Logement", null, 0), category(2, "Loyer", 1), category(7, "Cadeaux", 99)]);
+    const rows = await getBudgetVsActualData(2026, 3);
+    expect(rows.find((r) => r.category_id === 7)).toMatchObject({
+      parent_id: null,
+      depth: 0,
+      is_parent: false,
+      monthBudget: -50,
+      monthActual: -30,
+    });
+  });
+
+  it("shows a parent whose own parent is absent as a root group", async () => {
+    answer([category(6, "Fêtes", 99, 0), category(7, "Cadeaux", 6)]);
+    const rows = await getBudgetVsActualData(2026, 3);
+    expect(rows.map((r) => [r.category_id, r.parent_id, r.depth, r.is_parent])).toEqual([
+      [6, null, 0, true],
+      [7, 6, 1, false],
+    ]);
+  });
+});
+
 // getActualTotalsForYear is the previous-year actuals reference column
 // consumed by useBudget (Issue #276) — a thin wrapper over the same
 // getActualsByCategoryRange helper, so it gets the same accountIds pass-through.
diff --git a/src/services/budgetService.ts b/src/services/budgetService.ts
index 9bc2586..de5d684 100644
--- a/src/services/budgetService.ts
+++ b/src/services/budgetService.ts
@@ -2,6 +2,7 @@ import type Database from "@tauri-apps/plugin-sql";
 import { getDb } from "./db";
 import { notifyDataChanged } from "./dataEvents";
 import { inPlaceholders } from "../utils/sqlFilters";
+import { displaysAsRoot } from "../utils/categoryHierarchy";
 import type {
   Category,
   BudgetEntry,
@@ -409,7 +410,10 @@ export async function getBudgetVsActualData(
   }
 
   const rows: BudgetVsActualRow[] = [];
-  const topLevel = allCategories.filter((c) => !c.parent_id);
+  // A category whose parent is deactivated or gone (not in the active list)
+  // stands at the top level, as in the tree and the pickers (#393).
+  const activeIds = new Set(allCategories.map((c) => c.id));
+  const topLevel = allCategories.filter((c) => displaysAsRoot(c, activeIds));
 
   for (const cat of topLevel) {
     const children = childrenByParent.get(cat.id) || [];