it's literally high school lvl physics, to send an object upwards at a certain distance it takes more energy than the object could generate if it fell from the same distance
If Queen is heavy enough to damage big mom by simply jumping on her then sanji can cause way more damage with bœuf burst than queen did on big mom since the distance he sent queen flying at is greater than the distance between queen and big mom when he jumped to headbutt her
It all depends on how durable you think big mom is and from her portrayal and feats it's pretty clear that to damage her it takes atleast mountain lvl attacks