In term's of the flour's contribution to the total number of calories, it appears in the original post that Needssalt calculated the flour's contribution to calories based on the weight of the flour he used, and the nutritional information from the flour bag.
During fermentation, the yeast consumes some of the sugars in the flour. I know in beer making this is a major metric. Some beers have more carbohydrates, and some beers have more alcohol, depending upon the efficiency of the manufacturer's fermentation process. It is even a major point of marketing for beer: which would you rather drink... alcohol or carbs?
My question is, does yeast consumption of sugars in flour affect the calorie contribution of the flour in any significant way?