While you are doing file tranfer, many aspects will come into the picture like MTU size, number of fragments and TCP/IP header which will increase the size of your packet.
For example, you are transfering 10 MB of file. This 10MB is then fragmented into say 100 Bytes of each packet.
Now this data when it goes though all the 7 layers of OSI, will add its own headers at each layer. Hence when this 100 Bytes packet is ready to get delievered on physical wire, it size will me more than 100 Byes.
HTH,
Smitesh