Picture this: you're running a restaurant that serves customers both in-house and through delivery apps. Platform fees eat into your delivery profits while packaging costs stack up, yet your dine-in customers pay the same menu prices. Each channel operates with completely different cost structures, making separate margin calculations essential for understanding which orders actually make you money.
Different cost structures per channel
Running both restaurant and delivery means you're essentially operating two distinct businesses under one roof. Each channel carries unique expenses:
- Restaurant: Service staff, dishwashing, energy for lighting
- Delivery: Platform fees, packaging, no service staff
These fundamental differences demand separate margin calculations for each channel. Without this split, you'll make pricing decisions based on incomplete data and potentially lose money on every delivery order.
Include platform fees in your calculation
Platform fees represent the largest expense for delivery orders. These charges fluctuate between platforms and even between individual restaurants:
⚠️ Note:
Platform fees are calculated on the total order value, including VAT. This makes your actual margin lower than you think.
Most platform fees fall between 15% and 30%. Treat these as direct costs in your margin calculations, identical to how you handle food costs.
Don't forget packaging costs
Packaging expenses seem minor but accumulate rapidly across orders:
- Containers: €0.15 - €0.40 per unit
- Bags: €0.05 - €0.10 per unit
- Stickers and labels: €0.02 - €0.05 per unit
💡 Example:
Pasta carbonara delivery vs. restaurant:
- Ingredients: €5.10
- Packaging delivery: €0.25
- Platform fee (20%): €3.70 (on €18.50)
- Total delivery costs: €9.05
Restaurant ingredients only: €5.10
VAT stays 9% for both channels
Here's some relief: food maintains a consistent 9% VAT rate regardless of service method. This consistency simplifies your margin calculations since you won't juggle different tax rates between channels.
Formula selling price excl. VAT:
Selling price excl. VAT = Menu price / 1.09
Different profit margins are normal
Expecting identical margins across both channels isn't realistic given their distinct cost structures:
- Restaurant: Higher margin potential through personal service value
- Delivery: Reduced margins from platform fees, offset by eliminated service staff expenses
💡 Example margin comparison:
Steak €32.00 (€29.36 excl. VAT):
- Restaurant: €10.50 costs = 35.8% food cost
- Delivery: €10.50 + €0.30 packaging + €6.40 platform = €17.20 = 58.6% total costs
Restaurant much more profitable for this dish
Consider separate menus
Given these vastly different cost structures, many operators implement strategic pricing variations:
- Delivery prices 10-15% higher to offset platform fees
- Feature different dishes via delivery (focusing on lower packaging costs)
- Establish minimum order values for profitability
Track it in practice
Maintaining separate financial tracking for each channel becomes crucial for understanding true profitability. Combined reporting masks which channel generates profit and which drains resources.
From analyzing actual purchasing data across different restaurant types, operators who track margins separately typically discover their delivery assumptions were wrong by 8-12 percentage points. Many restaurateurs rely on tools like a food cost calculator to compute both margins per dish - restaurant and delivery with comprehensive cost inclusion.
How do you calculate margin per channel? (step by step)
Gather all costs per channel
Note for each dish: ingredients, packaging (delivery only), platform fee percentage, and any extra costs. Keep restaurant and delivery strictly separate.
Calculate total costs per dish per channel
Restaurant: ingredients + any extra garnish. Delivery: ingredients + packaging costs + (selling price × platform fee percentage). Calculate everything excl. VAT.
Determine your margin per channel
Margin = (Selling price excl. VAT - Total costs) / Selling price excl. VAT × 100. Compare both percentages and decide per dish which channel yields the most.
✨ Pro tip
Analyze your delivery performance every 30 days to identify which dishes generate the highest margins after platform fees and packaging costs. Focus your delivery promotions exclusively on these profitable items rather than your restaurant bestsellers.
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
Do I need to charge different prices for restaurant and delivery?
You don't have to, but it's often financially smart. Many restaurants charge 10-15% higher prices for delivery to compensate for platform fees. Otherwise you'll consistently earn less on delivery orders.
How do I calculate platform fees in my cost price?
Platform fee = selling price × fee percentage. If you charge €20 and the fee is 25%, you pay €5 to the platform. Add this amount to your ingredient and packaging costs for true cost calculation.
Which packaging costs should I include?
Everything you purchase specifically for delivery: containers, lids, bags, cutlery, napkins, stickers. Calculate per dish what you actually use, not what you buy in bulk.
Can I use the same food cost percentage for both channels?
No, that creates a misleading financial picture. Delivery carries additional costs that traditional food cost percentages don't capture. Include platform fees and packaging as direct costs for accurate margins.
📚 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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