Re-calibrating / chiptuning or remapping is changing the calibration values inside the electronic control unit for a more powerful setting. There are numerous of ways to achieve this. For instance the amount of injected fuel, ignition timing and boost pressure set point (more boost > more air > more fuel > more torque > more power). An optimized value for the previously entered one is set inside the ECU. Everything that the engine control unit reads (sensors) or activates (actuators) can be changed. So besides changing maps the characteristics of sensors or actuators can be changed.