A hybrid kitchen serving both restaurant and delivery customers has different cost structures per channel. Platform fees, packaging costs and different prices make it hard to see your real margin per service. Most operators struggle to track which channel actually makes them money.
Different cost structures per channel
Restaurant and delivery each carry their own cost profile. At the restaurant you pay more for staff and energy, with delivery you pay more for platforms and packaging.
- Restaurant: higher staff costs, no platform fees
- Delivery: platform fees 15-30%, packaging costs, less staff
- Shared: kitchen, rent, chef, ingredients
💡 Example:
Pasta carbonara - different channels:
- Ingredients: €5.10 (both channels)
- Restaurant: €18.50 menu price (€16.97 excl. VAT)
- Delivery: €19.50 (€17.89 excl. VAT), minus €3.50 platform fee
Restaurant margin: €11.87 | Delivery margin: €9.29
Calculate your real food cost per channel
Your ingredient costs stay the same, but you need to factor in packaging costs for delivery. Include all extra costs that are specific to that channel.
Restaurant formula:
Margin = Selling price excl. VAT - Ingredient costs
Delivery formula:
Margin = (Selling price excl. VAT - Platform fee) - (Ingredient costs + Packaging)
💡 Example packaging costs:
- Meal container: €0.35
- Sauce container: €0.15
- Cutlery set: €0.12
- Bag + stickers: €0.08
Total packaging: €0.70 per order
Calculate platform fees correctly
Platform fees are calculated on the total order value including VAT. This means that with a higher order, the fee has more impact on your margin. One of the most common blind spots in kitchen management is assuming platform fees only affect the listed percentage – they actually eat into your net margin much more aggressively than most operators realize.
⚠️ Note:
Platform fees are calculated on the price incl. VAT, but for your margin you calculate excl. VAT. Always check your contract terms per platform.
Allocate shared costs
Kitchen, rent and chef costs serve both channels. Divide these based on revenue ratio or number of orders.
- By revenue: Restaurant 60% revenue = 60% shared costs
- By orders: 100 restaurant + 200 delivery = 1/3 vs 2/3 split
- By time: How many hours do you spend in the kitchen on each channel
Different pricing strategies per channel
Many restaurants charge higher prices for delivery to compensate for platform fees. Calculate per channel what you need to charge minimum for the same margin.
💡 Example pricing:
For €3.00 margin after all costs:
- Restaurant: €5.10 ingredients + €3.00 margin = €8.10 × 1.09 = €8.83
- Delivery: (€5.10 + €0.70) + €3.00 + 25% platform fee = €11.73 × 1.09 = €12.79
Delivery needs to be €4.00 more expensive for the same margin.
Complete overview per day/week
Make a simple comparison of both channels to see which generates the most and where you should focus.
- Revenue per channel
- Total margin per channel
- Margin per order
- Time/effort per channel
How do you calculate hybrid margins? (step by step)
Create cost allocation per channel
List all costs and determine which are specific to restaurant (service) or delivery (packaging, platform fees) and which are shared (kitchen, ingredients). Allocate shared costs based on revenue ratio.
Calculate actual selling price per channel
Subtract the platform fee from your delivery price to get your net revenue. For restaurant use the menu price as is. Calculate both excl. VAT for fair comparison.
Add up all channel-specific costs
Restaurant: ingredients + share of shared costs. Delivery: ingredients + packaging + share of shared costs. Subtract this from your net revenue for your real margin per channel.
✨ Pro tip
Run margin calculations on your top 3 dishes every 2 weeks across both channels. You'll spot pricing gaps faster and can adjust before they eat into your monthly profits.
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 charge different prices for restaurant and delivery?
Yes, that makes sense. Platform fees of 15-30% make delivery more expensive for you. Many restaurants charge €2-5 extra for delivery to achieve the same margin.
How do I allocate kitchen costs between both channels?
Allocate based on revenue ratio or number of orders. If delivery is 40% of your revenue, 40% of kitchen costs are allocated to delivery.
Which packaging costs should I include?
Everything specific to delivery: containers, bags, cutlery, napkins, stickers. Average €0.50-1.00 per order depending on your concept.
Is delivery always less profitable than restaurant?
Not necessarily. You have lower staff costs and no dishwashing. If you price correctly, delivery can be equally profitable, sometimes even more so with large orders.
How often should I adjust my delivery prices?
Check monthly if your platform fees have changed and if you're still achieving your desired margin. Platforms regularly adjust their rates.
What if my delivery platform changes their commission structure mid-contract?
Most platforms reserve the right to adjust fees with 30 days notice. Track your actual fees weekly and adjust menu prices immediately when changes take effect.
📚 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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