{"company":{"name":"Bright Solutions BV","address":"Keizersgracht 482, 1017 EG Amsterdam","phone":"+31 20 555 0199","email":"finance@brightsolutions.nl"},"report":{"title":"Q1 2026 Departmental Budget Report","date":"2026-04-05","period_start":"2026-01-01","period_end":"2026-03-31","prepared_by":"Elena Voss"},"categories":[{"name":"Personnel","budgeted":"125000.00","actual":"121450.00","variance":"3550.00"},{"name":"Office Rent","budgeted":"18000.00","actual":"18000.00","variance":"0.00"},{"name":"Software Licenses","budgeted":"9500.00","actual":"11200.00","variance":"-1700.00"},{"name":"Marketing","budgeted":"22000.00","actual":"19800.00","variance":"2200.00"},{"name":"Travel & Entertainment","budgeted":"8000.00","actual":"9350.00","variance":"-1350.00"},{"name":"Training & Development","budgeted":"6000.00","actual":"4500.00","variance":"1500.00"},{"name":"IT Infrastructure","budgeted":"15000.00","actual":"14200.00","variance":"800.00"},{"name":"Miscellaneous","budgeted":"3500.00","actual":"4100.00","variance":"-600.00"}],"total_budgeted":"207000.00","total_actual":"202600.00","total_variance":"4400.00","notes":"Overall spending remained under budget by 2.1%. Software license overrun due to unplanned migration to new project management platform. Travel exceeded budget due to two additional client visits in March."}