Folder\File Discrepancy

Hidden Files
One folder may contain a hidden file (like Thumbs.db, .DS_Store, or a .ini file).
These won't be visible unless you have “Show hidden files” enabled in File Explorer.
System Files
Windows sometimes creates metadata files for folders, like:
desktop.ini – used to customize folder icons or settings.
Thumbs.db – thumbnail cache files (especially in image folders).
Permissions
You might not have permission to see a file if your user account doesn't have access to all files in the folder.