A successful pasta delivery concept in Amsterdam recently discovered they were losing €1.20 on every order despite healthy sales volumes. Their mistake? They'd calculated food costs like a traditional restaurant, ignoring packaging expenses and treating platform fees as an afterthought. Dark kitchens operate with fundamentally different economics than dine-in establishments.
The 5 cost categories of a dark kitchen
Every delivery operation must track five distinct cost buckets:
- Food cost: ingredients for the dish itself
- Packaging costs: containers, bags, cutlery, stickers
- Platform fees: commission to Deliveroo, Uber Eats etc.
- Delivery costs: own delivery drivers or external service
- Operational costs: kitchen rent, gas/water/electricity, staff
💡 Example: Pasta carbonara for delivery
Menu price: €16.50 (incl. 9% VAT) = €15.14 excl. VAT
- Pasta ingredients: €4.20
- Packaging (container + bag): €0.45
- Platform fee (25%): €3.79
- Delivery costs: €2.50
Total direct costs: €10.94 (72% of revenue!)
Calculate food cost including packaging
Delivery operations can't separate ingredients from packaging. They're both direct costs of getting food to customers, and both eat into your margins.
Formula: Total food cost % = (Ingredients + Packaging) / Sales price excl. VAT × 100
⚠️ Heads up:
Packaging costs seem small (€0.30-0.60 per order), but at 200 orders per day this costs you an extra €22,000-44,000 per year.
Factor in platform fees
Platform commissions aren't optional expenses you pay from profits. They're part of your cost structure, just like rent or ingredients.
- Deliveroo: usually 25-30%
- Uber Eats: usually 20-25%
- Just Eat: usually 25-30%
- Your own website: 0% platform fee (only payment provider ~3%)
💡 Example: Impact of platform choice
€20.00 order via different channels:
- Deliveroo (28%): €5.60 commission
- Uber Eats (23%): €4.60 commission
- Your own website (3%): €0.60 payment fee
Difference: €5.00 per order = €36,500 per year at 20 orders/day
Delivery costs: own vs. platform
You've got two delivery models, each with different cost implications:
Platform delivery: Delivery costs might be bundled into commission rates. Check your contract details - some platforms charge separately.
Own delivery drivers: Budget €2-4 per trip covering fuel, insurance, and wages. But you'll typically pay reduced platform fees.
Break-even calculation for dark kitchen
Dark kitchens operate with different cost ratios than traditional restaurants. Here's what healthy percentages look like - a pattern we see repeatedly in restaurant financials:
- Food cost + packaging: 30-40% (higher due to packaging)
- Platform + delivery fees: 25-35%
- Staff: 15-25% (lower, no table service)
- Rent + energy: 8-15% (smaller space)
- Other costs: 5-10%
💡 Example: Monthly break-even
Dark kitchen with €8,000 fixed costs per month:
- Average order: €18.50
- Net per order (after all costs): €4.50
- Break-even: €8,000 / €4.50 = 1,778 orders
That's 59 orders per day at 30 working days
Track all costs digitally
Managing five cost categories across multiple platforms gets messy fast. Spreadsheets can't handle the complexity once you're doing serious volume.
Digital systems help you track true profitability per dish and per platform. Then you can make informed decisions about menu pricing and platform mix.
How do you calculate total cost price? (step by step)
Calculate your food cost including packaging
Add up all ingredients plus packaging costs (container, bag, cutlery, stickers). Divide this by your sales price excl. VAT and multiply by 100 to get the percentage.
Factor in platform fees per order
Multiply your order value by your platform's commission percentage (usually 20-30%). This amount comes straight off your revenue before you can cover other costs.
Add delivery costs to direct costs
Budget €2-4 per order for delivery (own drivers) or check if this is already included in the platform fee. Add up all direct costs: food cost + packaging + platform fee + delivery.
Calculate your net margin per order
Subtract all direct costs from your order value excl. VAT. The remaining amount needs to cover your fixed costs (rent, staff, energy) plus generate profit.
✨ Pro tip
Run separate P&L calculations for each platform every 2 weeks. Many delivery operators discover their Deliveroo orders lose money while their direct website orders generate 40% higher margins.
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 include VAT in my cost price calculation?
No, always calculate excl. VAT. The price on your menu is €16.50 incl. VAT, but for cost price you calculate with €15.14 excl. VAT (at 9% VAT for food).
How high can my food cost be with delivery?
With delivery (including packaging), your food cost can be higher than in a restaurant: 30-40% is normal. You save on table service and dining space after all.
How many orders do I need to break even?
Divide your monthly fixed costs by your net profit per order. At €6,000 fixed costs and €4 net per order you need 1,500 orders (50 per day).
📚 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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