Well, not really no. Our bodies process different types of food in different ways. As an extreme example, eating a piece of butter fudge that's 120 calories will give me a quick sugar fix and leave me craving more. Eating a 6 syn cereal bar or piece of wholemeal bread will sustain me for longer and give me nutrients I need. Some foods are also calorie neutral, in that they use as much energy digesting them as they contain.