Like building a house where you control every brick, B2B meal delivery puts you in the driver's seat compared to platform-dependent services. Your margins hinge on cost price, packaging expenses, and delivery logistics - but you're free from those hefty 15-30% platform fees. Here's how to calculate the real profitability behind corporate meal contracts.
What makes B2B delivery different?
B2B meal delivery means working directly with companies. You'll dodge platform fees of 15-30%, but face other challenges:
- Larger volumes: 20-200 meals per order
- Fixed delivery times: usually lunch between 11:30-13:00
- Payment terms: often 30 days instead of immediate
- Own delivery: you arrange transport and staff
Cost price calculation
For B2B delivery you'll add up these cost items:
💡 Example cost price:
50 lunch salads for office:
- Ingredients per salad: €3.20
- Packaging per salad: €0.40
- Delivery costs (50 salads): €25.00 = €0.50 per salad
- Labor for preparation: €0.60 per salad
Total cost price: €4.70 per salad
Don't forget packaging costs
B2B meals often require more expensive packaging since they need to look professional:
- Lunch boxes: €0.30-0.60 per unit
- Cutlery and napkins: €0.10-0.15 per set
- Carry bags: €0.20-0.40 per bag (for 3-4 meals)
- Stickers with company name: €0.05 per unit
⚠️ Note:
Always include packaging costs in your cost price. With large volumes this can make a difference of €0.50-1.00 per meal in your margin.
Calculate delivery costs
Your delivery costs consist of:
- Fuel: €0.25 per kilometer
- Delivery driver wage: €15-20 per hour
- Vehicle costs: depreciation, insurance (€0.10-0.15/km)
💡 Delivery costs example:
Delivery to office 8 km away:
- Travel time round trip: 45 minutes
- Labor cost: 45 min × €18/hour = €13.50
- Fuel: 16 km × €0.25 = €4.00
- Vehicle costs: 16 km × €0.12 = €1.92
Total delivery costs: €19.42
Margin calculation with example
Now you'll calculate your margin:
💡 Complete margin calculation:
50 lunch salads at €8.50 per unit:
- Revenue: 50 × €8.50 = €425.00 (excl. 9% VAT)
- Cost price meals: 50 × €4.70 = €235.00
- Delivery costs: €19.42
- Total costs: €254.42
Gross margin: €425.00 - €254.42 = €170.58 (40.1%)
B2B-specific margin killers
Watch out for these hidden costs in B2B contracts:
- Payment terms: 30-60 days waiting for money
- Cancellations: companies sometimes cancel last-minute
- Minimum orders: sometimes you still have to deliver with low volumes
- Special requests: vegetarian, vegan, allergen-free costs more
⚠️ Note:
Factor in 5-10% cancellation risk in your pricing. If 1 in 10 orders gets cancelled, you lose those preparation costs.
Healthy margins for B2B delivery
From analyzing actual purchasing data across different restaurant types, common margins for B2B meal delivery are:
- 35-45%: with volumes of 50+ meals per order
- 30-40%: with smaller volumes (20-50 meals)
- 25-35%: with many special requests or small volumes
These margins run higher than regular delivery since you don't pay platform fees, but you do face more operational risks.
How do you calculate the margin on B2B meal delivery?
Calculate your cost price per meal
Add up: ingredients + packaging + labor for preparation. Don't forget cutlery, napkins and carry bags. This gives you the cost price per meal.
Calculate the delivery costs per order
Add fuel, delivery driver wage and vehicle costs. Divide this by the number of meals for the delivery costs per meal.
Calculate your total margin
Subtract total costs (cost price + delivery) from your revenue excl. VAT. Divide by revenue and multiply by 100 for your margin percentage.
✨ Pro tip
Review your B2B contract margins every 6 weeks, not monthly. Companies that frequently cancel or consistently order below 30 meals often cost more in operational overhead than they generate in profit.
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
What is a realistic margin for B2B meal delivery?
A healthy margin sits between 35-45% with volumes of 50+ meals. With smaller volumes or many special requests this drops to 25-35%.
Do I need to charge VAT on B2B meal delivery?
Yes, B2B meal delivery falls under 9% VAT (same as regular meal delivery). Always calculate your margin on the price excl. VAT.
How do I account for cancellations from companies?
Factor in 5-10% cancellation risk in your pricing. If you have €100 in preparation costs and 1 in 10 gets cancelled, you increase your price by €10.
Are packaging costs really that important for the margin?
Absolutely - packaging costs can be €0.50-1.00 per meal with professional B2B packaging. On 1000 meals per month that's a €500-1000 difference.
When is B2B delivery more profitable than platform delivery?
From volumes of 30+ meals per order. You save 15-30% in platform fees, but you do have your own delivery and acquisition costs.
Should I offer different pricing for recurring B2B contracts versus one-time orders?
Yes, recurring contracts deserve 10-15% discounts since they reduce acquisition costs and provide predictable volume. One-time orders should carry higher margins to offset the sales effort.
📚 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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