Well, with BIOS, there's virtually no CPU load for starters, and especially when you first turn it on. As time passes, the CPU will heat up a little more, but most people don't sit around and stare at the BIOS-reported temps. You're looking at a few degrees difference when your in Windows due to the fact that there's a miniscule amount of processing going on at all times, and due to that the processor does warm up after it's been on for awhile.
If you're noticing a huge variation in temps, you might want to make sure that the program is reading the right temperature.