Difference between "flashing and low-level formatting"

Hello,
I would like to know if there is a difference between flashing the BIOS and low-level formatting or formatting the BIOS?
Because I have a PC that I have normally formatted but the virus still persists, so someone recommended doing a BIOS format... so I would like to know what this formatting refers to? Is it about the hard drive or the BIOS or what? I would be grateful if someone could help me....
Thank you
Configuration: Windows XP Internet Explorer 7.0

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