Number of rows in SQL table does not match number of items reported by SharePoint

You may notice that in some cases the number of items reported by SharePoint in the "View All Site Content" page for a document library does not match the number of rows exported by SQList into the corresponding SQL table.

Normally that is caused by documents in the library that were uploaded for the first time and never checked in, so only the owner of the files can see them no matter the view or permissions you have.

You can access the Library settings and then click on "Manage checked out files" and you will probably see the remaining files of the total number of items that SharePoint is seeing.

For more details, see this article: https://social.technet.microsoft.com/Forums/sharepoint/en-US/bde7e1db-9720-4774-ab02-307c23438613/view-all-site-content-showing-the-wrong-number-of-items?forum=sharepointadminlegacy