Calories in & Calories out is a model based on Physics
1 Calorie is the amount of heat required at a pressure of 1 standard atmosphere to raise the temperature of 1 gram of water 1° Celsius from 14.5° to 15.5° C—equal to 4.1855 joules.
Our body however, does not have any receptors of calories per se. Moreover, our body have different hormonal responses to different foods.
Yes, 1 Calorie from soda, and 1 calorie from broccoli is the same. But the way body absorbs and processes it is different
An easier explanation:
https://www.youtube.com/watch?v=wKEP_Z6u-L0
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