For startups, Power BI developers tend to focus on rapid development, cost-effective solutions, and building scalable dashboards that can grow with the company. They often work with limited data sources and prioritize flexibility and simplicity. In large enterprises, developers face more complex data environments and must integrate multiple data sources, manage larger datasets, and adhere to strict data governance. They also need to implement enterprise-level features such as role-based access, advanced security measures, and Power BI Premium, ensuring the scalability and performance of dashboards across multiple departments.