Fixed costs per meal position can destroy your ghost kitchen's profitability before you even realize what's happening. Most dark kitchen operators price their meals based on ingredients alone, completely ignoring rent, utilities, and equipment costs. You'll end up working for free if you don't properly allocate these expenses to each order.
What are fixed costs in a ghost kitchen?
Fixed costs are expenses that hit your account every month, regardless of how many meals you sell. Ghost kitchens typically face these recurring expenses:
- Kitchen space rental: €800-2500/month (depending on location and size)
- Gas, water, electricity: €200-600/month
- Insurance: €150-400/month
- Software subscriptions: €50-200/month
- Equipment depreciation: €200-800/month
These expenses don't care about your daily order count. That's exactly why you must spread them across every meal you sell.
⚠️ Heads up:
Packaging costs aren't fixed expenses! Containers, bags and labels typically run €0.80-1.50 per order - these are variable costs that stack on top of your ingredients.
The formula for fixed costs per meal
The calculation is straightforward:
Fixed costs per meal = Total monthly fixed costs / Number of meals per month
Estimating monthly volume is where it gets tricky. Most ghost kitchens launch with 200-500 orders monthly, then scale to 1500-3000 orders.
💡 Example:
Ghost kitchen with these monthly expenses:
- Rent: €1,200
- Energy: €350
- Insurance: €180
- Software: €120
- Depreciation: €300
Total: €2,150/month
At 800 orders/month: €2,150 / 800 = €2.69 fixed costs per meal
Why volume is crucial for your cost price
Higher order volumes slash your fixed costs per meal. This principle drives economies of scale:
- At 500 orders/month: €2,150 / 500 = €4.30 per meal
- At 1000 orders/month: €2,150 / 1000 = €2.15 per meal
- At 2000 orders/month: €2,150 / 2000 = €1.08 per meal
From analyzing actual purchasing data across different restaurant types, this explains why ghost kitchens often lose money initially but flip profitable once they hit critical mass.
💡 Break-even example:
You're selling a meal for €12.00 (excl. VAT: €11.01):
- Ingredients: €3.50 (32% food cost)
- Packaging: €1.00
- Platform fee (25%): €2.75
- Fixed costs: €2.69 (at 800 orders)
Total costs: €9.94 → Profit: €1.07 per meal
Including platform fees in the calculation
Ghost kitchens surrender 15-30% commission to platforms like Thuisbezorgd and Uber Eats. These are variable costs per order, but they directly impact what's left to cover fixed expenses.
Always factor platform fees into your total cost structure:
Net revenue = Sales price × (100% - Platform fee %)
⚠️ Heads up:
Platform fees get calculated on VAT-inclusive prices, but you receive VAT-exclusive amounts. Always verify your statements to understand actual per-order revenue.
Seasonal fluctuations and planning
Ghost kitchen volumes swing dramatically throughout the year:
- Winter months: Often 20-40% more orders
- Summer months: Fewer deliveries as people dine out more
- Weekends vs weekdays: Can show 2-3x differences
Base your fixed cost calculations on 12-month average volumes, not your peak performance month.
💡 Practical tip:
Many ghost kitchen operators rely on automated tracking systems for cost price monitoring. You input monthly fixed expenses and the software calculates required meal pricing for profitability.
From cost price to sales price
Once you've nailed down fixed costs per meal, you can determine minimum sales pricing:
Minimum sales price = (Ingredients + Packaging + Fixed costs per meal) / (100% - Platform fee % - Desired profit %)
With 25% platform fees and 15% target profit:
Minimum price = Total costs / 0.60
This formula reveals the absolute minimum pricing needed for profitability.
How do you calculate fixed costs per meal? (step by step)
Make a list of all monthly fixed costs
Add up: rent, energy, insurance, software subscriptions and equipment depreciation. Don't forget small items like internet and phone. Note the total amount per month.
Estimate your average monthly volume
Count your orders from the past 3 months and divide by 3. If you're just starting, begin conservatively with 500-800 orders per month. Don't count your best day, but average out.
Divide total fixed costs by number of orders
Use the formula: Fixed costs per meal = Total monthly costs / Number of orders per month. This gives you the fixed costs you need to recover per meal to break even.
✨ Pro tip
Track your fixed cost per meal daily for the first 45 days of operation. You'll discover that actual break-even volumes typically run 25-35% higher than initial projections.
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 platform fees in fixed costs?
No, platform fees are variable costs that scale with each order, not fixed expenses. But you absolutely must include them in your total cost price calculation to understand actual revenue per meal.
What if my volume varies dramatically each month?
Use at least 6 months of data to calculate your average volume. Plan based on your slowest months to ensure you always cover costs. During busy periods, you'll earn higher margins per meal.
How often should I update this calculation?
Review every 3 months to verify your volume and cost assumptions remain accurate. Adjust immediately if rent changes, energy prices spike, or you experience sustained order volume shifts.
What's a realistic fixed cost per meal for ghost kitchens?
Most ghost kitchens see €1.50-3.00 per meal, depending on volume and location. Above €4.00 makes profitability extremely challenging unless you can command premium pricing.
📚 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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