"Él hace el desayuno cada mañana."
Translation:He makes breakfast every morning.
As far as I am aware, there is none. I think t usually depends on what sounds right in the sentence. A native Spanish speaker could explain if there is any difference & if so, whether there are any rules to their usage.
In Spanish, one uses definite article when talking about things in general. Both are correct, depending on the context. Of course alone it makes more sense to translate it into just breakfast, but in some other occasion the breakfast could make more sense.