diff --git a/.changeset/tough-meals-scream.md b/.changeset/tough-meals-scream.md
new file mode 100644
index 000000000000..c11ba31b1d35
--- /dev/null
+++ b/.changeset/tough-meals-scream.md
@@ -0,0 +1,5 @@
+---
+'svelte': patch
+---
+
+Restore flushSync optimizations from #15855 to replace the one from #15895
diff --git a/packages/svelte/src/internal/client/runtime.js b/packages/svelte/src/internal/client/runtime.js
index d790c0ad145a..efc5b6a1d729 100644
--- a/packages/svelte/src/internal/client/runtime.js
+++ b/packages/svelte/src/internal/client/runtime.js
@@ -47,6 +47,7 @@ const handled_errors = new WeakSet();
 let is_throwing_error = false;
 
 let is_flushing = false;
+let is_flushing_sync = false;
 
 /** @type {Effect | null} */
 let last_scheduled_effect = null;
@@ -734,7 +735,9 @@ function flush_queued_effects(effects) {
 export function schedule_effect(signal) {
 	if (!is_flushing) {
 		is_flushing = true;
-		queueMicrotask(flush_queued_root_effects);
+		if (!is_flushing_sync) {
+			queueMicrotask(flush_queued_root_effects);
+		}
 	}
 
 	var effect = (last_scheduled_effect = signal);
@@ -818,25 +821,33 @@ function process_effects(root) {
  * @returns {T}
  */
 export function flushSync(fn) {
-	var result;
+	var previously_flushing_sync = is_flushing_sync;
 
-	if (fn) {
-		is_flushing = true;
-		flush_queued_root_effects();
+	try {
+		var result;
+		is_flushing_sync = true;
 
-		is_flushing = true;
-		result = fn();
-	}
+		if (fn) {
+			is_flushing = true;
+			flush_queued_root_effects();
+			result = fn();
+		}
 
-	while (true) {
-		flush_tasks();
+		while (true) {
+			// is_flushing cannot be set to `true` before `flush_tasks` because it
+			// causes the regression at #16076, this can only be observed
+			// in browser and not in jsdom
+			flush_tasks();
 
-		if (queued_root_effects.length === 0) {
-			return /** @type {T} */ (result);
-		}
+			if (queued_root_effects.length === 0) {
+				return /** @type {T} */ (result);
+			}
 
-		is_flushing = true;
-		flush_queued_root_effects();
+			is_flushing = true;
+			flush_queued_root_effects();
+		}
+	} finally {
+		is_flushing_sync = previously_flushing_sync;
 	}
 }
 
diff --git a/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/_config.js b/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/_config.js
new file mode 100644
index 000000000000..66018e0b39a2
--- /dev/null
+++ b/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/_config.js
@@ -0,0 +1,33 @@
+import { flushSync } from 'svelte';
+import { test } from '../../test';
+
+// This test does not fail when the fix is removed, some jsdom/nodejs quirk, this requires browser mode to be tested
+export default test({
+	html: `<button>switch</button><div>flag : true</div>`,
+
+	test({ assert, target }) {
+		const button = target.querySelector('button');
+
+		// Verify initial state - only first div visible
+		assert.htmlEqual(
+			target.innerHTML,
+			`
+				<button>switch</button>
+				<div>flag : true</div>
+			`
+		);
+
+		// Click the button
+		flushSync(() => button?.click());
+
+		// Verify after click - both divs should be visible
+		assert.htmlEqual(
+			target.innerHTML,
+			`
+				<button>switch</button>
+				<div>flag : false</div>
+				<div>boolElText : false</div>
+			`
+		);
+	}
+});
diff --git a/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/main.svelte b/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/main.svelte
new file mode 100644
index 000000000000..6cf3f741883d
--- /dev/null
+++ b/packages/svelte/tests/runtime-runes/samples/set-and-flushsync-conditionally-rendered-state/main.svelte
@@ -0,0 +1,22 @@
+<script>
+	import { flushSync } from 'svelte';
+
+	let flag = $state(true);
+	let boolElText = $state(true);
+
+	async function handleClick() {
+		flushSync(() => {
+			boolElText = !boolElText;
+		});
+
+		flag = !flag;
+	}
+</script>
+
+<button onclick={handleClick}>switch</button>
+
+<div>flag : {flag}</div>
+
+{#if !flag}
+	<div>boolElText : {boolElText}</div>
+{/if}