If inputs > outputs, there is net energy storage (as fat or protein)
If inputs < outputs, there is net energy deficit (lost from fat and protein)
Inputs = food and drink consumed
Outputs = Basal metabolic rate (BMR) + energy used for activity + energy lost in urine and faeces
Faeces caloric content varies between 50-350 kcal / day, urine 91–117 kcal / day [1]
Basal metabolic rate is primarily decided by fat-free mass, mass, and age, 26% of BMR is not defined by these parameters. Mean BMR is 1500 kcal/day, and 26% of this represents a variability of 1305-1695 kcal per day.[2]
(350-50) + (117-91) + (1695-1305) = 716 kcal
Therefore two people of identical age, fat-free mass and mass who consume identical caloric intake and perform identical exercise will have, at most, a variance of 716 kcal / day in their energy expenditure from the variance in urinary and faecal caloric loss and BMR
[1]: Rose C, Parker A, Jefferson B, Cartmell E. The Characterization of Feces and Urine: A Review of the Literature to Inform Advanced Treatment Technology. Critical Reviews in Environmental Science and Technology. 2015;45(17):1827-1879. doi:10.1080/10643389.2014.1000761. Section 3.2.5 and Section 3.6.4
[2] Factors influencing variation in basal metabolic rate include fat-free mass, fat mass, age, and circulating thyroxine but not sex, circulating leptin, or triiodothyronine. Johnstone AM, Murison SD, Duncan JS, Rance KA, Speakman JR. Am J Clin Nutr. 2005 Nov;82(5):941-8.