Engine Model M 260.920

Since in the Mercedes B-Class -W 247 forum I have unfortunately received nothing or not detailed answers to my question I ask my question again in the hope of a competent answer: “The meanwhile no longer built B 220 was equipped according to the technical data with the same engine ( Motor Model M 260,920 ) as the B 250. However, this engine in the B 220 has a specified power of 190 hp and in the B 250 of 224 hp. My question to the Mercedes engine connoisseurs: Does the additional power of the B 250 result alone from another software in the engine control unit or do the engines in the two models differ also by different motor hardware components?” For an answer which answers my question in a factual way I thank in advance.