dirkbalter is correct. The difference comes from the variation in specification for engine test. Result is taken at flywheel in both cases, but DIN considers all accessories necessary to have the engine run by itself, e.g. alternator, fan, water pump. Power steering or a/c is never included, however. SAE allows engine to run w/o accessories, e.g. ignition by battery, remote cooling etc. The old DIN spec to measure horsepower was 70020
Don't let anybody tell you there is a formula to convert from SAE to DIN or back. Due to the difference in specific accessories, this is not possible in general.
Also, the tolerance rating for internal combustion engine output is generally +/- 5% from blueprint, e.g. an engine with nominally 100hp could be anywhere between 95 and 105hp, in 98% of the cases it is lower.