A perfectly calibrated bike computer will tend to over read the distance, and a perfectly accurate GPS will tend to under read the distance.
The computer works off the front wheel, and the front wheel meanders from side to side as you ride, in order to keep the bike upright, This meandering adds to the ride distance.
The GPS take a position every second and adds up the lengths of the straight line segments between points. However the actual bike track between the points will be a (longer) curve. In addition, as you go round a bend, the bike leans over, and the GPS, up on the handlebars, follows a shorter line on the inside of the wheel track.