Dark kitchens with virtual brands create margin calculation headaches. Same kitchen, different menus, varying prices and platform fees. You could be making bank on one brand while bleeding money on another.
What makes dark kitchen margins complicated?
Regular restaurants calculate one margin per dish. Dark kitchens juggle identical ingredients across multiple selling prices per platform. That €8.50 burger might fetch €14.95 through brand A and €16.50 via brand B.
💡 Example:
Same cheeseburger via 3 virtual brands:
- Brand A: €14.95 (food cost 56.9%)
- Brand B: €16.50 (food cost 51.5%)
- Brand C: €18.00 (food cost 47.2%)
Ingredients cost €8.50 everywhere
Platform fees per virtual brand
Each virtual brand typically operates on different platforms or negotiates separate commissions. Thuisbezorgd's rates differ from Uber Eats. Even within identical platforms, commission structures can vary per account.
- Thuisbezorgd: 12-15% + €0.35 per order
- Uber Eats: 15-30% (contract dependent)
- Deliveroo: 15-35% (plus marketing fees)
- Own website: 2-4% (payment processor)
⚠️ Note:
Platform fees shift regularly. Review contracts every 6 months and calculate with current percentages.
Packaging costs per brand
Virtual brands often demand distinct packaging. Premium brands invest in expensive containers while budget brands stick to basic packaging.
💡 Example packaging costs:
- Budget brand: €0.45 (plastic container + bag)
- Premium brand: €0.85 (cardboard box + stickers)
- Sushi brand: €1.20 (special sushi box)
Total margin calculation per virtual brand
For each virtual brand, calculate: Net margin = Selling price - Ingredients - Packaging - Platform fee
Calculate platform fee on selling price including VAT (9% for food).
💡 Example full calculation:
Pasta carbonara via Premium Brand:
- Selling price: €16.50 incl. VAT
- Ingredients: €5.20
- Packaging: €0.75
- Platform fee (20%): €3.30
Net margin: €16.50 - €5.20 - €0.75 - €3.30 = €7.25 (43.9%)
Which virtual brand performs best?
Don't compare margin per dish alone—factor in order volume. A pattern we see repeatedly in restaurant financials shows brands with lower margins but higher volume often outperform high-margin, low-volume brands.
- Margin per order: Net profit per dish
- Orders per week: Volume per brand
- Total profit: Margin × Volume
💡 Example comparison:
Two virtual brands, same dish:
- Brand A: €6.50 margin × 80 orders = €520/week
- Brand B: €8.20 margin × 45 orders = €369/week
Brand A generates more revenue despite lower margin per order
Distributing operational costs
Kitchen, staff, and overhead costs remain constant across virtual brands. Distribute these costs proportionally based on order count or revenue per brand.
Typical operational costs for dark kitchens: 25-35% of revenue (rent, staff, gas/water/electricity, insurance).
How do you calculate margin per virtual brand? (step by step)
Gather all costs per dish
Note for each dish: ingredient costs, packaging costs per brand, and the platform fee percentage. Packaging often differs per virtual brand.
Calculate platform fee per brand
Platform fee = Selling price × Platform percentage. Note: this is based on the price including VAT that the customer pays.
Calculate net margin per brand
Net margin = Selling price - Ingredients - Packaging - Platform fee. This is your profit per order for that virtual brand.
Compare total profit per brand
Multiply the net margin per order by the number of orders per week. The brand with the highest total profit is your best performer.
✨ Pro tip
Analyze your top 3 performing items across all brands every 2 weeks. Focus optimization efforts on the single virtual brand generating the highest weekly profit—not the highest margin percentage.
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 VAT in the margin calculation?
For platform fees, calculate with the price including VAT (what the customer pays). For food cost percentages, always calculate excluding VAT.
How often should I check margins per virtual brand?
Check at least monthly which brand performs best. Platform fees and ingredient prices change regularly, so your margins do too.
Can I set different prices for the same dish per platform?
Yes, that's standard practice. Each virtual brand has its own positioning and customers. Premium brands can charge higher prices than budget brands.
What's a good net margin for dark kitchen orders?
After deducting platform fees and packaging, aim for 35-45% net margin. This compensates for high platform costs and lack of beverage sales.
Should I calculate operational costs per brand too?
Distribute fixed costs (rent, staff) proportionally based on revenue or orders per brand. This shows which virtual brand is truly profitable after all costs.
How do I handle menu items with different ingredient costs across brands?
Some brands might use premium ingredients (organic beef vs. regular) for the same dish type. Track ingredient costs separately for each brand's version and calculate accordingly.
📚 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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