Why less biomass is transferred
Not all biomass at one level is eaten by the next. Of the food ingested, some is not absorbed and leaves as faeces: this is egestion. Absorbed material may be used in respiration, producing carbon dioxide and water, or leave in excretory products such as urea in urine. Only some contributes to new biomass that could be eaten by the next consumer. Biomass is matter; it does not turn into heat.