Date value difference between SharePoint data source and power BI

Power BI only handles using UTC for data but SharePoint is possibly reporting the data in the +1 timezone.

SharePoint will record dates in it's database as a Date/Time by default, but for Midnight local time for the current date as per your SharePoint site's locale settings, it will convert that into a display friendly date only format on your sharepoint list, so daylight savings will cause havoc with this if you are trying to export this list data for use in anything else.

In Power Query, if you change the column to Date/Time. Does it show the previous day but 11pm or earlier? A bit of a awkward workaround is to add a Power Query step to set up a custom column to add a few hours to the date column, usually for the difference you see but may be worth adding 1 more hour as if you have daylight savings times in your locale, then in October this will happen again, but then format it back to Date Only in Power Query so you don't notice a difference.