Effective data presentation - Actual vs. Budget

What do you mean exactly sorry?

If you just to want to show the story over time of how to value evole. You could create a bar chart, one value being actual, one being budget and a line for the %var (variance? if so, you can use the powerbi analytics feature for this, or if you want to show the difference between the two, create a measure simply 'Table1'[Actual]-'Table1'[Budget])

Keep it all in the original data table and you can filter by the department comfortable (department as the legend).

If you don't have a date table, I'd reccomend one from the azure marketplace called the ExtendedCalendarUS.

In terms of how the departments evolve, you can apply the principles above and find a chart which suits you.

If you attach a pbix, we could try having a go for you if you'd like?