I don't know and hope someone else will help with this.
I can say, though, that the child's mother and father are not married, and traditionally in that case the mother's parish would have been financially responsible for her child. If the mother has moved, then the parish responsible is the one where she was living 10 months before the child was born. Both her current and former parish would make a note of the birth/baptism and the situation. So that could be the reason for the two churchbook entries.