One reason is hydraulic pump operations.
On an industrial engine normally the hydraulic pump is powered by the crank as an accessory or power plant for operations.
On tractor engines it's integrated into the engine and soaks up power before base HP is calculated at the crank.
Another factor with most Kubota engine models, is that there is optional or different parts used to build a motor, and those options and parts effect the base HP of the motor.
It's not that uncommon that several motors of the same CC / CID to have different HP's just based on the parts bolted on or in it.
Look at a simple Chevy 350 / 5.7 motor, I have seen ranges from 125HP to 700+HP, just by changing parts.