"Here you go" would be said when the items in question are held by the
server, possibly so that people will be aware of the filled glasses of liquid
or hot plates, etc., and help clear a suitable place for them on the table.
In contrast, "There you go" has an air of finality. Either everything is
already on the table or something (a question, a disagreement, a feeling that
something was missing) has been settled. It seems more appropriate to me to
let the people who ordered make such determinations for themselves, to
express approval or disapproval, and even to order more.
https://forum.wordreference.com/threads/here-you-are-here-you-go-there-you-are-there-you-go.273982/page-2
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