If the hours are taught by a EASA FI (inc Restricted) with no limitations on his FI rating, then the hours are interchangeable between either licence. Any training conducted by an FI with a "LAPL only limitation" are not transferable until all training for the LAPL has been completed. So in essence, it is the instructor limitation that makes the difference. There are a limited number of LAPL only instructors and if in doubt ask to see their licence.