It can differ depending on the cpu. As atomicWAR pointed out there is a slight speed difference. Everything else is the same, cache etc. The k series is unlocked so can have the multiplier adjusted in the bios (provided the motherboard is capable like a z series board). K series for 6th and 7th gen cpu's no longer have coolers.
On past k series cpu's they did come with a stock cooler. Also on past k series like the i5's, the k vs non k was literally about the unlocked multiplier. They had the same base and turbo speeds out of the box. The 6th gen 6600 vs 6600k differ in base clock speeds. 7th gen i5 7600 vs 7600k there is a slight difference, the max turbo boost of the 7600k is 100mhz faster vs the 7600.
Not that those relate to the...