As explained in a slightly related answer, HTML (and, therefore, stylesheet) parsing capabilities of Qt are a bit limited if compared to web browser parsers.
While those syntax are somehow pretty "liberal", one shouldn't push the boundaries of their freedom too much: it's always good practice to use quotes for string based values (besides keywords, obviously), most importantly for URLs.
In this case, the problem is the utf character, which creates a problem as the parser is unable to correctly identify where the url ends.
Just add quotes around the url path:
btn.setStyleSheet(f"border-image: url('src/main/resources/base/{imagem}');")