I'll admit it - I used to assume draft beer was automatically more profitable than bottles. Sure, draft costs less per liter upfront, but there's tap installation, CO2, cleaning waste and losses to factor in. The real numbers might surprise you.
Why compare draft versus bottles?
Most café owners go with draft because it looks cheaper per liter on paper. But you've also got tap installation costs, CO2 expenses, cleaning waste and inevitable losses. Bottles cost more upfront per liter, but come with fewer hidden expenses.
? Example:
Heineken 50L keg vs. 24x 33cl bottles:
- 50L keg: €85 = €1.70 per liter
- 24 bottles (7.92L): €28 = €3.54 per liter
But that's just the beginning...
All costs of draft beer
Draft comes with more than just the purchase price:
- Draft beer: €85 for 50 liters
- CO2: €2-3 per keg (varies with pressure settings)
- Cleaning waste: 2-3 liters per keg for line flushing
- Foam and spillage loss: 3-5% of total contents
- Tap installation maintenance: €50-100 monthly
Based on real restaurant P&L data I've analyzed, most operators underestimate these additional costs by 20-30%.
⚠️ Note:
Always work with prices excluding 21% VAT. Alcoholic beverages fall under the high VAT rate, not the 9% rate.
Calculate actual cost price of draft
Factor in every expense for an honest comparison:
? Calculation 50L keg:
- Keg: €85.00
- CO2: €2.50
- Loss 4 liters (cleaning + spillage): 4L × €1.70 = €6.80
- Tap installation (€75/month ÷ 15 kegs): €5.00
Total costs: €99.30 for 46L usable beer
Real cost price: €99.30 ÷ 46L = €2.16 per liter
Real cost price of bottles
Bottles keep things simpler:
? Calculation 24x 33cl bottles:
- 24 bottles: €28.00
- Loss (occasional breakage): €1.00
- No additional costs
Total costs: €29.00 for 7.92L
Real cost price: €29.00 ÷ 7.92L = €3.66 per liter
Yield per sold unit
Now calculate what you actually keep per beer sold:
- Selling price: €2.50 incl. 21% VAT = €2.07 excl. VAT
- Portion size: 25cl (0.25L)
? Yield comparison:
Draft beer (25cl):
- Cost price: €2.16 × 0.25L = €0.54
- Revenue: €2.07 - €0.54 = €1.53
- Margin: 74%
Bottled beer (33cl):
- Cost price: €3.66 × 0.33L = €1.21
- Revenue: €2.07 - €1.21 = €0.86
- Margin: 42%
Draft becomes more profitable if you...
Draft wins the profitability race if you:
- Move at least 10-15 kegs monthly
- Maintain your tap system properly (minimal loss)
- Clean lines regularly for quality consistency
- Have adequate keg storage space
Lower volumes? Bottles might actually deliver better profits due to lower fixed costs.
How do you calculate the yield of draft versus bottles?
Gather all costs of draft
Add up: keg price, CO2 costs, cleaning waste (2-3L), spillage loss (3-5%) and monthly tap installation costs divided by number of kegs. Always calculate excluding 21% VAT.
Calculate actual cost price per liter
Divide total costs by usable number of liters (keg minus loss). For bottles: total purchase price divided by total liters. Don't forget potential breakage.
Compare margin per sold unit
Calculate cost price per portion (25cl or 33cl) and subtract from selling price excluding VAT. The option with highest margin and sales volume is usually most profitable.
✨ Pro tip
Track your actual loss per keg for 4 weeks by recording meter readings with each new keg installation. Most cafés underestimate waste by 15-20%, which skews their profitability assumptions.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
How many kegs monthly do I need to make draft profitable?
Should I factor VAT into my cost calculations?
What's normal loss percentage with draft systems?
How do I handle different supplier pricing structures?
How frequently should I recalculate these margins?
What if my tap system requires expensive repairs?
Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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