A business breakfast for meetings needs to be professional and competitively priced. Many caterers underprice by forgetting hidden costs, which means they lose money on every event. In this article, you'll learn step-by-step how to calculate your cost price and set a profitable price.
What's included in a business breakfast?
A standard business breakfast consists of multiple components that you need to include in your cost price:
- Bread (croissants, rolls, toast)
- Spreads (cheese, cold cuts, sweet spreads)
- Hot beverages (coffee, tea)
- Cold beverages (juices, water)
- Fruit and yogurt
- Packaging and tableware
💡 Example business breakfast (10 people):
- Croissants and rolls: €18.00
- Cheese and cold cuts: €25.00
- Coffee and tea: €8.00
- Juices: €12.00
- Fruit: €15.00
- Packaging: €6.00
Total ingredient costs: €84.00 (€8.40 per person)
Hidden costs you can't forget
Besides ingredients, there are costs that many caterers overlook:
- Transport: fuel and time for delivery
- Labor: time for shopping, preparation and setup
- Packaging: boxes, bags, napkins, cutlery
- Setup time: arranging everything on-site
⚠️ Note:
Budget at least 2 hours of labor per business breakfast (shopping, prep, transport, setup). At €20/hour, that's €40 in extra costs you need to pass on.
Calculate cost price with formula
The total cost price consists of three parts:
Total cost price = Ingredients + Labor + Other costs
💡 Example calculation (10 people):
- Ingredients: €84.00
- Labor (2 hours × €20): €40.00
- Transport and other: €10.00
Total cost price: €134.00 (€13.40 per person)
From cost price to selling price
For a healthy margin, you typically work with 60-70% cost price. This means your cost price should be at most 60-70% of your selling price.
Minimum selling price = Cost price ÷ 0.65
💡 Selling price calculation:
Cost price per person: €13.40
Minimum selling price: €13.40 ÷ 0.65 = €20.62
Rounded: €21.00 per person (incl. 9% VAT)
Different formulas by group size
Larger groups have lower costs per person due to economies of scale:
- 5-10 people: €18-22 per person
- 10-20 people: €15-19 per person
- 20+ people: €12-16 per person
You divide fixed costs (transport, setup) across more people, which lowers the price per person.
How do you calculate the cost price of a business breakfast?
Make an ingredient list per person
Write down exactly what's in the breakfast and calculate the costs per person. Don't forget anything: from bread to packaging.
Calculate labor and transport costs
Add up how many hours you spend on shopping, preparation, transport and setup. Multiply by your hourly rate.
Add everything up and divide by number of people
Ingredients + labor + transport = total cost price. Divide by number of people for cost price per person.
Calculate selling price with desired margin
Divide your cost price by 0.65 for a 35% margin. This gives you the minimum selling price per person including VAT.
✨ Pro tip
Always check your cost price on your 3 most requested breakfast packages. If those are right, you have 80% of your catering business under control.
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
What margin is normal for business catering?
A healthy margin for catering is between 30-40%. This means your cost price should be at most 60-70% of your selling price.
Should I include VAT in my cost price calculation?
No, always calculate excluding VAT. For food that's 9% VAT. Your selling price of €21.00 is then €19.27 excluding VAT.
How do I account for different group sizes?
You divide fixed costs (transport, setup) by the number of people. The more people, the lower the cost per person becomes.
What if the client wants a custom menu?
Recalculate each ingredient. Premium products (organic, specialty items) can significantly increase your cost price.
How much time should I budget for a business breakfast?
Budget at least 2-3 hours total: 30 min shopping, 60 min preparation, 30-60 min transport and setup. More complex menus require more time.
📚 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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