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Budget vs Actual — Variance Analysis

The controlling core — flux review by P&L line

Budget vs Actual + Variance Analysis

June 2026 · RAG flux thresholds ±2% / ±8%

Net result variance

DKK -500K

unfavorable vs budget

On track (green)

6

within ±2%

Watch (amber)

1

±2% to ±8%

Flag (red)

2

beyond ±8% — explain

P&L lineBudgetActualVariance%
5100Freight & logisticscostDKK 1.7MDKK 2.0MDKK 310,000+18.1%
6200IT & softwarecostDKK 760KDKK 880KDKK 120,000+15.8%
4000Product revenue — distributionrevenueDKK 24.8MDKK 24.2MDKK -620,000-2.5%
6400Professional servicescostDKK 500KDKK 410KDKK -90,000-18.0%
4100Service & installation revenuerevenueDKK 3.2MDKK 3.4MDKK 220,000+6.9%
6100Marketing & salescostDKK 1.3MDKK 1.2MDKK -60,000-4.6%
5000Cost of goods soldcostDKK 15.1MDKK 15.0MDKK -140,000-0.9%
6000Salaries & wagescostDKK 5.0MDKK 4.9MDKK -40,000-0.8%
6300Facilities & rentcostDKK 640KDKK 640KDKK 00.0%

Flux commentary (AI-drafted, analyst-reviewed)

  • Freight & logistics +18.1% (DKK 310K over) — volume on the June distribution push plus a carrier rate increase. CC-440 owner notified; rate re-tender in Q3.
  • IT & software +15.8% — new ERP module licences booked a month earlier than planned. Timing, not overspend; YTD will normalize.
  • Service revenue +6.9% — installation milestones on PRJ-ERP-22 invoiced ahead of plan. Favorable and durable.