Budget is done on presumption, which is adjusted if something happens that makes the presumption false. This is exactly what Jolla has done, as the presumption has been that financing round C is completed in time. It didn't happen, but it could not have been known when budget for 2015 was made. As the the company is currently completely dependent on external financing, all they can do is to push forward as much as they can when they have money to have something to show to investors when the time comes to ask for more, until there are enough customers to finance the operations.