because, the tissue of these two organ is different. Leaves as a major source of assimilate, have a lot of paranchyma cells, but stems have a lot of scholoranchyma cells. these two group cells have different ability to store sugar.
Such results seems reasonable, in view of the fact that leaves are the photosynthetic and hence they accumulate more carbohydrates than the stem. we always determine the total soluble carbohydrates in plant leaves, which the best indicator of the physiological activities of the plant. in fact , most of the important chemical constituents of the plant are carried by leaves and it is not surprising to find that leaves had higher carbohydrates than stems.