They are the same and interchangeable terms, except the term bhp implies that it was measures by a friction brake and torque arm. You can still view those units in the museums. Now they use dynomometers. 746 watts (joules/sec) = 1 horsepower. That is not directly convertable to motor watts (VA) as there are losses in the motor and hook up.
Also note that there is a significant difference in electric motor HP a compared to gas engine HP. It comes in the form of stall resistance and tolerance to over load .
There is a slight difference in DIN hp and SAE hp. Very slight.
There is also another big can of worms in farm tractor HP vs lawnmower HP(A whole other story)
Hope this helps.