In this work, we analyze numerically the superfluid energy budget based on the Hall–Vinen–Bekarevich–Khalatnikov model, using a large eddy simulations (LES). First, LES predictions of freely decaying isotropic superfluid turbulence have shown the effect of different temperatures range and spatial resolutions. We furthermore investigate deviations from the KO-41 spectrum caused by intermittency effects. A second motivation of our work is the following: For homogeneous turbulence at very high Reynolds numbers, comparison of the terms in the spectral kinetic energy budget equation indicates, in the energy-containing range, that the production and energy-transfer effects become significant except for dissipation. In the inertial range, where the two fluids are perfectly locked, the mutual friction may be neglected with respect to other terms. Also, the LES results for the other terms of the energy balance are presented.