Myrto I don't think I already have a final division in categories.
I've got a few categories with a monthly budget. Like energy, car, subscriptions, insurance. Some are easy because I just take the yearly amount divided by 12.
Others are more educated guesses. With the car the maintenance is never the same; energy isn't always predictable and so on.
Some accounts are more like a piggy bank. If I've got something to spare I might put it in one of those. E.g. electronic gadgets, holiday. Some accounts are for projects which I use when to buy stuff for that project.
We drive electric so I never use a Maestro or MasterCard for gas. It is either on the electricity bill or on a direct debit when I charged on the street.
I'm an old fashioned Dutchy so I don't buy lunch, I eat the sandwiches I made at home so that's just groceries for me. Actually I'm lazy so I just make them all in one go and then put them in the freezer and each morning take a packet 💤
I don't have a separate account for eating out yet (and I almost never go to a café), but it is something I'm thinking about.
There's an account for salary which is also used for several direct debits like mortgage. I haven't bothered to make a separate account for it, it seemed a bit pointless as it's a very predictable direct debit for the years to come so I don't really need to budget it.
Sometimes I use bunqDesktop to get some more insight. You can add categories to a transaction based on several things (I use mostly text like Jumbo, Aldi, hairdresser).