BMR: the baseline

Basal Metabolic Rate is the energy your body burns at complete rest just to keep essential systems running -- breathing, circulation, cell repair. It typically accounts for roughly 60-70% of total daily calorie burn for most people.

TDEE: the full picture

Total Daily Energy Expenditure adds everything else on top of BMR: the thermic effect of digesting food, exercise, and NEAT (non-exercise movement like walking and fidgeting). TDEE is calculated by multiplying BMR by an activity factor, typically ranging from about 1.2 (sedentary) to 1.7-plus (very active).

The mistake this confusion causes

Setting a calorie target based on BMR alone -- rather than TDEE -- produces a deficit that's far larger than intended, since it ignores all activity-based calorie burn entirely. This is a common source of unnecessarily aggressive, hard-to-sustain calorie targets.

Why both numbers shift as you lose weight

Because BMR is partly a function of body mass, it drops as you lose weight -- and TDEE drops along with it, even before adaptive thermogenesis is factored in. This is the core reason calorie targets need periodic recalculation rather than being set once at the start of a diet.