Most dark kitchen owners think they're profitable when they're actually bleeding money. They forget platform fees eat 15-30% of revenue and packaging adds €0.50-2.00 per order. Here's how to calculate your real break-even point.
Why break-even is different for dark kitchens
Dark kitchens operate with a completely different cost structure than traditional restaurants. You'll save on staff and interior design, but platform fees and packaging costs create new expense categories that traditional restaurants don't face.
- Platform fees: 15-30% of your order value
- Packaging costs: €0.50 - €2.00 per order
- Delivery costs: often covered by the platform
- No waitstaff and cashiers
Gather all fixed costs per month
Start by listing every cost that hits your account monthly, regardless of how many orders you fulfill:
💡 Example fixed costs dark kitchen:
- Kitchen space rent: €2,500
- Energy (gas/electricity): €400
- Insurance: €200
- Software/licenses: €150
- Phone/internet: €80
- Accountant: €250
Total fixed costs: €3,580 per month
Don't overlook sneaky costs like equipment depreciation or those small maintenance expenses that add up.
Calculate your variable costs per order
Variable costs scale directly with order volume. For dark kitchens, you're looking at:
- Food cost: ingredients per dish
- Packaging costs: boxes, bags, cutlery, stickers
- Platform fees: percentage that Deliveroo/Uber Eats takes
- Payment fees: 2-3% of order value
💡 Example variable costs per €25 order:
- Food cost (30%): €6.88 (on €22.94 excl. VAT)
- Packaging costs: €1.20
- Platform fees (25%): €5.74
- Payment fees (2.5%): €0.57
Total variable costs: €14.39 per order
⚠️ Note:
Calculate platform fees on the price including VAT, but food cost on excluding VAT. Platforms charge commission on the total amount the customer pays.
Calculate your contribution margin per order
The contribution margin shows what's left from each order after covering variable costs. This money goes toward your fixed costs and (hopefully) profit.
Formula: Contribution margin = Order value - Variable costs per order
💡 Example contribution margin:
Average order value: €25.00
Variable costs: €14.39
Contribution margin per order: €10.61
Calculate how many orders you need
Now you can determine the minimum orders needed to cover fixed costs:
Formula: Break-even orders = Fixed costs ÷ Contribution margin per order
💡 Example break-even calculation:
Fixed costs per month: €3,580
Contribution margin per order: €10.61
Break-even: 338 orders per month (11 orders per day)
Convert to revenue per month
Multiply your break-even orders by average order value:
Break-even revenue = Break-even orders × Average order value
From our example: 338 orders × €25 = €8,450 per month
⚠️ Note:
This is your break-even point. For actual profit, you need more revenue. Plan for at least 20-30% extra for a healthy margin.
Factors that affect your break-even
Your break-even point shifts based on these variables:
- Average order value: higher orders = fewer orders needed for break-even
- Platform fees: some platforms charge lower fees
- Packaging costs: more efficient packaging saves money
- Food cost percentage: better sourcing or recipes lower costs
From tracking this across dozens of restaurants, I've seen packaging optimization alone reduce break-even by 8-12%.
Use tools for automatic calculation
Manual calculations are time-consuming and prone to errors. Tools like KitchenNmbrs let you see food cost per dish directly and run different break-even scenarios quickly.
How do you calculate break-even for a dark kitchen? (step by step)
Add up all fixed costs per month
Write down rent, energy, insurance, software and all other costs you have every month regardless of your sales. Don't forget small items like phone or accountant.
Calculate variable costs per average order
Add up food cost, packaging costs, platform fees and payment fees for a typical order. Calculate platform fees on the price including VAT.
Determine your contribution margin per order
Subtract variable costs from your average order value. This amount contributes to covering your fixed costs.
Divide fixed costs by contribution margin
This gives you the minimum number of orders you need per month. Multiply by your average order value for your break-even revenue.
✨ Pro tip
Track your actual break-even performance weekly for the first 90 days of operation. If you're consistently 15% below target, focus on increasing average order value through strategic upsells rather than boosting marketing spend.
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 my break-even calculation?
Yes, but be careful: calculate platform fees on the price including VAT, food cost on excluding VAT. Platforms charge commission on the total amount the customer pays.
What if my order value varies greatly per day?
Use your average order value over the last 3 months. You can also make separate calculations for weekdays and weekends if those differ significantly.
How often should I recalculate my break-even?
At least every 3 months, or sooner if your costs change. Especially when platform fees change, rent increases or other fixed costs change, recalculation is necessary.
Are packaging costs really that important for break-even?
Yes, packaging costs can be €0.50 to €2.00 per order. With 300 orders per month, that's €150-600 difference in your break-even calculation.
📚 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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