The Delta-V value displayed in the Damage Profiles dialog is the Delta-V that would have caused the entered damage had the vehicle hit a rigid barrier. Because the barrier would completely stop the vehicle, this is also the barrier equivalent velocity (or energy equivalent speed).
The Delta-V values reported in the Accident History report are the values computed by EDCRASH for the vehicle-to-vehicle collision. This calculation is based on either damage data or linear momentum, depending on the data that you entered and the details of the collision. Because the vehicle that you hit is neither rigid nor stationary, this value of Delta-V will always differ from the barrier-based Delta-V, depending on the weight of the other vehicle.
An example where the Delta-V in the Accident History is higher: You're in
a Smart Car and you collide head-on with a Chevy Suburban. Bottom line: If you
hit a vehicle heavier than you, your delta-V is higher than the BEV for the same
damage.