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Codeberg is fully open source(forgejo) while gitlab has an open source core+community edition but a source available propietary enterprize edition.
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Codeberg is a nonprofit with no ulterior motives. Gitlab is a publicly traded for profit entity with a goal to make profit
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This could just be me, but codeberg feels a lot more transparent. When they have outages, they explain why.
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Super minor, but the codeberg team "self-hosts" their own servers so you only need to trust the one entity rather than additionally trusting the server provider.
I've gotten tired of weird regex stuff in awk, sed, and grep, so I've moved to perl -E for all but the most basic of things.