What is the same
Both are about 20 mm across and 3.2 mm thick at 3 V nominal, so they can look identical in a drawer.
What is different
CR cells (lithium manganese dioxide) and BR cells (lithium carbon monofluoride subclass) are different chemistries with different discharge behaviour. Matching size alone is not typed equivalence.
Use the code the device or OEM manual names. Do not treat BR2032 as a pack label for CR2032 (or the reverse).