The installation manual says that the minimum output is 4.3kW @ 80/60C or 4.7kW @ 50/30C. If the house really needs 26kW for heating then the boiler will only go into on/off mode when the outside temperature is about 17C.IIRC, your boiler's minimum output is 9kW (1:3 turndown) so when the demand from the emitters is low, which it often will be in a well-insulated and zoned house, the boiler will be providing short pulses of 9kW in an attempt to meet the demand.
I suspect that the boiler output was based on what was there originally, not on the heat loss.