the main difference is that bacteria are free-living cells that can live inside or outside a body, while viruses are a non-living collection of molecules that need a host to survive.
Many bacteria help us: living in our gut digesting and helping absorption of our food, fixing nitrogen and decomposing organic materials in soil. Similarly, not all viruses are bad—we now know there are also beneficial viruses present in our gut, skin and blood that can kill undesirable bacteria and more dangerous viruses.