Edit: The setting is some abelian category.
The splitting lemma says that the following conditions are equivalent for a short exact sequence $$0\rightarrow A\rightarrow B\rightarrow C\rightarrow 0$$
- The left arrow has a left inverse
- The right arrow has a right inverse
- Both the above conditions hold in such a way that $B$ is the biproduct of $A$ and $C$
A short exact sequence is said to split if it satisfies any of the above conditions. Given a biproduct, the sequence $$0\rightarrow A\overset{\iota _1}{\rightarrow} A\oplus C\overset{\pi _2}{\rightarrow}C\rightarrow 0$$ is always exact, and in fact always split. Now, Borceux says that the splitting lemma asserts that all split exact sequences are of this type up to isomorphism.
But why the "up to isomorphism"? "The" biproduct is not really unique, so it seems that for any split sequence, $B$ is just a "version" of $A\oplus C$. What isomorphism is Borceux talking about? Is he picking a particular "version" of the biproduct and merely saying all the others are isomorphic to it?