Diet induced thermogenesis accounts for ~10% of energy requirement in energy requirement calculations.
https://espen.org/documents/A174-02PaedPNGuidel_ESPGHANESPENPNGuidelines2Energy.pdf
Diet induced thermogenesis (DIT) reflects the amount of energy needed for food digestion, absorption and part of synthesis and can, therefore, be affected by the route of substrate administration (oral, enteral or parenteral). DIT usually accounts for about 10% of daily energy needs. In orally fed healthy adult subjects the time of food con- sumption may affect DIT (9). During PN, DIT and the respiratory quotient are affected by the mode of PN administration (continuously vs. cyclic) (10–12).
Certainly it isn't simple, but it looks as though digestion and associated processes is a significant consumption of energy. The suggestion here is that it is 10%, although it isn't clear if that is for both a healthy person and a bed-bound person who is scarcely moving. It seems to me there may well be a timing issue, in that the energy has to be expended first in order to release the energy in the calories.Trouble is, disease physiology isn't simple. 10% of calories may be used to digest and transport and store but you are still 90% up on before the meal. So it isn't a problem of energy depletion.