As an example we can look at the spring equinox, when the sun is directly over the equator. Sunlight hitting the equator covers less surface area and goes through less atmosphere than does sunlight hitting temperate latitudes. All other latitudes have a net output of energy. The importance of sensible heat and latent heat loss - Because water has a high heat capacity it can transfer large amounts of energy by small changes in temperature. Ocean currents move heated water from tropical latitudes to mid-latitudes and through sensible heat loss energy is transferred.
Water vapor is formed over tropical regions and is transferred away from the tropics in storms.
When it rains in more temperate areas this latent heat is released through condensation. Ice melts during the day or over the summer, storing energy in its bonds. At night or during the winter the water will freeze, releasing the energy to the atmosphere as latent heat. This change in the angle of incidence throughout the year is what causes the seasons. In fact the Earth is closest to the Sun during the northern hemisphere winter.