However, the "calories out" portion of that equation is actually quite complicated. In recent years many studies have indicated that the body does not process all calories in the same way. So "calories out" depends on a lot of things, including:
- metabolism, which can be increased by exercise and muscle mass
- what specific kind of "calories in" you're getting, and how your body processes these
- calories burned directly by exercise
To highlight one specific example of this, a calorie of fructose may be processed by the body very differently than a calorie of, say, vegetable fat: https://www.youtube.com/watch?v=dBnniua6-oM