Here's what most breakfast delivery entrepreneurs won't admit: they're losing money on every order because they forgot about hidden costs. A typical breakfast basket seems to cost €8-15 per person, but delivery expenses and packaging can double that figure. The real numbers might shock you.
What's included in the cost price of a breakfast basket?
Your breakfast basket isn't just rolls and spreads. There's a whole list of expenses hiding behind each order:
- Ingredients: bread, spreads, fruit, yogurt, juice
- Packaging: basket, napkins, cutlery, bags
- Delivery costs: fuel, time, car wear and tear
- Labor: time for assembly and delivery
⚠️ Watch out:
Most entrepreneurs skip delivery costs entirely. These can balloon to €3-5 per order, depending on distance.
Calculate ingredients per breakfast basket
Start with your standard recipe. List every single item you use and its exact cost:
💡 Example breakfast basket for 2 people:
- 6 rolls at €0.45 = €2.70
- 150g cheese at €18/kg = €2.70
- 100g cold cuts at €22/kg = €2.20
- 2 croissants = €1.20
- Jam jar = €0.80
- 2 apples = €0.60
- Yogurt 500ml = €1.50
Ingredients total: €11.70
Add up every ingredient and divide by the number of people. This example shows €11.70 for 2 people = €5.85 per person for ingredients alone.
Calculate packaging costs
Packaging expenses sneak up on you fast. Here's what you're actually spending:
- Wicker basket: €3-8 (reusable)
- Cardboard box: €0.80-1.50
- Plastic bags: €0.10 each
- Napkins, cutlery: €0.30 per set
- Stickers, labels: €0.15 per order
💡 Packaging example:
Cardboard box with lid: €1.20
- Plastic bags (3 pieces): €0.30
- Napkins and disposable cutlery: €0.30
- Sticker with logo: €0.15
Packaging total: €1.95
Delivery and labor costs
This part gets tricky. Your time and vehicle expenses are real costs that eat into profits:
Delivery costs per trip:
- Fuel: €0.22 per kilometer
- Car wear and tear: €0.15 per kilometer
- Your own time: €15-20 per hour
A delivery trip of 20 minutes (10 km round trip) actually costs:
💡 Delivery costs calculation:
- 10 km × €0.37 = €3.70
- 20 minutes × €18/hour = €6.00
Total delivery costs: €9.70
But here's the smart move: deliver multiple orders in one trip and split these costs across all baskets.
Calculate total cost price
Time to add everything up. This is a pattern we see repeatedly in restaurant financials - owners underestimate their true costs by 30-40%.
Cost price = Ingredients + Packaging + (Delivery costs ÷ Number of baskets per trip)
💡 Complete cost price example:
- Ingredients: €11.70
- Packaging: €1.95
- Delivery (3 baskets per trip): €9.70 ÷ 3 = €3.23
Total cost price: €16.88
This breakfast basket costs €16.88 to make and deliver. If you're selling it for €25, your food cost is: €16.88 ÷ €22.94 (excl. 9% VAT) = 73.6%.
⚠️ Watch out:
A food cost of 73% will kill your business. For delivery services, aim for 45-55%. You need to either raise prices or cut costs immediately.
How do you get to a profitable price?
Work backwards from your target food cost percentage. Decide what you want to earn, then calculate the minimum selling price.
Minimum selling price = Cost price ÷ (Desired food cost ÷ 100)
With a cost price of €16.88 and target food cost of 50%:
€16.88 ÷ 0.50 = €33.76 excl. VAT = €36.80 incl. VAT
Your breakfast basket needs to sell for at least €36.80 to turn a profit.
How do you calculate the cost price of a breakfast basket? (step by step)
Create a standard composition
Determine what goes in every basket as standard. Write down how much you use of each item (quantity, weight) and what it costs per unit. Don't forget small things like jam, butter, and fruit.
Calculate ingredient costs per basket
Add up all ingredient costs. Divide by the number of people the basket is intended for to get the cost price per person.
Add packaging costs
Calculate what the box, bags, napkins, cutlery, and labels cost. For reusable baskets: divide the purchase price by the number of times you can use it.
Calculate delivery and labor costs
Calculate €0.37 per kilometer for car + your own hourly rate for the time. Divide these costs by the number of baskets you can deliver in one trip.
Add everything up for total cost price
Cost price = ingredients + packaging + (delivery costs ÷ baskets per trip). Use this cost price to calculate your minimum selling price.
✨ Pro tip
Calculate costs for your top 5 breakfast configurations within the next 48 hours. These likely represent 70% of your orders, so getting these numbers right fixes most of your pricing problems immediately.
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
Should I include VAT in my cost price calculation?
No, always calculate excluding VAT. Breakfast falls under 9% VAT rate. If your selling price is €25 including VAT, that's €22.94 excluding VAT for your food cost calculation.
What's a realistic food cost for breakfast delivery?
Target 45-55% for delivery services. You don't have table service costs but you do carry extra packaging and delivery expenses. Above 60% makes profitability nearly impossible.
How do I calculate delivery costs if I deliver multiple baskets per trip?
Calculate your total trip costs (fuel + time) and divide by the number of baskets delivered. With 3 baskets in one trip, you pay €3.23 delivery costs per basket instead of €9.70.
Should I calculate reusable baskets differently?
Yes, divide the purchase price by expected uses. A basket costing €8 that lasts 50 deliveries costs €0.16 per order. Track actual basket lifespan to refine this number.
How often should I recalculate my cost price?
Review ingredient prices monthly since they fluctuate constantly. Also adjust delivery costs whenever fuel prices change significantly or you modify your delivery zones.
Can I charge different prices based on delivery distance?
Absolutely, and you should. Create delivery zones: within 5 km standard price, 5-10 km add €3-5 surcharge. This compensates for higher delivery costs on distant orders.
What if my calculated selling price seems too high for the market?
You have three options: reduce portion sizes, find cheaper suppliers, or accept that breakfast delivery might not be viable in your area. Don't sell below cost hoping to make it up in volume.
📚 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
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (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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