Calculating break-even for brunch is crucial to know how many guests you need at minimum. Many brunch businesses run at a loss because they underestimate their fixed costs and don't know what their critical point is. In this article you'll learn step-by-step how to calculate what revenue you need per brunch service to break even.
What is break-even for brunch?
Break-even is the point where your income equals your costs. For brunch this means: how much revenue do you need to cover all costs of that service? This differs from lunch or dinner because brunch often has different cost structures.
💡 Example:
Bistro with 40 seats, open Saturday and Sunday for brunch:
- Fixed costs per weekend: €800
- Variable costs: 65% of revenue
- Break-even revenue: €800 / 0.35 = €2,286 per weekend
At €18 average check: 127 covers needed per weekend
Identifying brunch fixed costs
Fixed costs are costs you incur regardless of how many guests you have. For brunch these are usually:
- Staff: Minimum kitchen and service staffing
- Energy: Heating, lighting, equipment
- Rent: Portion of monthly rent allocated to brunch
- Insurance and licenses: Daily portion of fixed expenses
⚠️ Note:
Only count costs you actually incur for brunch. If staff is present anyway for cleaning, only count the extra service hours.
Calculating variable costs
Variable costs increase with the number of guests. For brunch these are:
- Food cost: Usually 28-35% for brunch
- Extra staff: More service during busy times
- Dishwashing and supplies: Napkins, cleaning products
- Payment fees: Card fees (usually 0.3-0.5%)
💡 Example calculation:
Brunch establishment with these variable costs:
- Food cost: 32%
- Extra staff during busy times: 15%
- Other variable costs: 3%
Total variable costs: 50% of revenue
The break-even formula
The basic formula for break-even revenue is:
Break-even revenue = Fixed costs / (1 - Variable costs %)
Where variable costs % is expressed as a decimal (50% = 0.50).
💡 Practical example:
Café with brunch service every weekend:
- Fixed costs per weekend: €1,200
- Variable costs: 55% of revenue
- Calculation: €1,200 / (1 - 0.55) = €1,200 / 0.45
Break-even: €2,667 per weekend
From revenue to number of guests
Once you know what revenue you need, you can calculate how many guests that is:
Required covers = Break-even revenue / Average check value
You can calculate your average check value by dividing your total brunch revenue by the number of guests from previous services.
⚠️ Note:
Calculate with realistic occupancy rates. If you have 40 seats and do 2 seatings, you rarely reach 80 covers. Calculate with 70-80% occupancy.
Taking seasons and variation into account
Brunch is seasonal. Summer and spring often perform better than winter. Make a distinction between:
- Peak period: May-September, good weather
- Quiet period: November-February
- Average period: March-April, October
Calculate your break-even for each period separately, because your fixed costs remain the same but your expected revenue differs.
Brunch vs. regular service
Brunch often has different margins than lunch or dinner:
- Lower average check: €15-25 vs. €25-40 at dinner
- Different food cost: Eggs, bread, fruit often cheaper than meat/fish
- Less alcohol: Prosecco at brunch vs. wine at dinner
- Longer seating time: Guests often stay 1.5-2 hours
Because of this, you often need more covers to break even than at a dinner service.
How do you calculate break-even for brunch? (step by step)
Calculate your fixed costs per service
Add up: minimum staff costs, energy, portion of rent and fixed expenses you incur regardless of the number of guests. Calculate per weekend or per service, not per month.
Determine your variable costs percentage
Calculate food cost (usually 28-35%), extra staff during busy times, and other costs per guest. Add this up to one percentage of your revenue.
Apply the break-even formula
Divide your fixed costs by (1 minus your variable costs percentage). This gives you the minimum revenue you need to break even.
Convert to number of guests
Divide your break-even revenue by your average check value. This shows how many covers you need at minimum per service.
Check if this is realistic
Compare with your seats and normal occupancy rate. If you need 150 covers but only have 40 chairs, you need to adjust your costs or prices.
✨ Pro tip
Check your break-even every month against your actual figures. If you consistently exceed your break-even, you can invest in better ingredients or marketing. If you fall short, you know immediately where to adjust.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Was this article helpful?
Frequently asked questions
What is a normal break-even for brunch?
This varies per establishment, but often you need 60-80% of your capacity to break even. With 40 seats this means 24-32 guests per service.
Should I include VAT in my break-even calculation?
Always calculate excluding VAT. Your break-even revenue is what you net receive, not what the guest pays including 9% VAT.
How often should I recalculate my break-even?
Check this every 3 months or when your costs change significantly. Energy and staff costs can fluctuate greatly.
What if I don't reach my break-even?
Then you have three options: lower costs, raise prices, or attract more guests. Often a combination is most realistic.
Does break-even differ between Saturday and Sunday?
Yes, Sunday often performs better than Saturday for brunch. Therefore calculate per day separately and compensate a weaker Saturday with a stronger Sunday.
📚 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.
Calculate your breakfast and brunch margins exactly
Breakfast and brunch seem cheap, but buffet waste and portion sizes make it complex. KitchenNmbrs calculates your actual costs per cover. Start free.
Start free trial →