Last year alone, 78% of restaurants expanded their delivery operations without properly calculating the true cost. The real impact on your P&L goes way beyond platform fees. You need to track five specific cost categories to understand what delivery actually does to your annual bottom line.
The 5 cost items that impact your P&L
Delivery creates expenses that traditional restaurant operations never see. These five elements determine if your delivery channel actually generates profit:
- Platform fees: 15-30% of each order
- Packaging costs: €0.50-€2.00 per order
- Extra food cost: due to different portion sizes
- Labor time: for packing and preparation
- Lost dine-in revenue: kitchen occupied with delivery
Calculate platform commissions
Platform fees eat up your biggest chunk of delivery revenue. These rates change between platforms and depend on your specific agreement terms.
💡 Example platform fees:
Restaurant with €50,000 delivery revenue per year:
- Thuisbezorgd commission (25%): €12,500
- Uber Eats commission (30%): €15,000 (if €50,000 via UE)
- Marketing fees: €1,500
Total platform fees: €14,000-€16,500 per year
Platform fees formula:
Annual platform fees = Delivery revenue × (Commission % + Marketing fees %)
Packaging costs per order
Packaging hits you as pure extra expense that dine-in customers never create. You'll track every single material:
- Containers and boxes: €0.30-€1.20
- Bags and carriers: €0.10-€0.30
- Cutlery and napkins: €0.05-€0.15
- Stickers and labels: €0.02-€0.05
💡 Example packaging costs:
Average order €25, packaging €0.80:
- Packaging costs: 3.2% of order value
- At 2,000 orders/year: €1,600 packaging costs
Impact on food cost percentage
Delivery messes with your food cost percentage because customers order differently and you adjust portions for transport. I've seen this mistake cost the average restaurant EUR 200-400 per month because they don't track delivery food costs separately from dine-in.
⚠️ Note:
Delivery customers usually skip appetizers and desserts, ordering only main courses. This pattern pushes your average food cost percentage much higher.
Adjusted food cost formula:
Delivery food cost % = (Ingredient costs + Packaging costs) / Sales price excl. VAT × 100
Labor costs for delivery
Delivery orders eat up extra staff time for packing, labeling and managing courier handoffs. This hidden cost adds up fast.
- Packing per order: 2-4 minutes
- Communication with courier: 1-2 minutes
- Extra kitchen organization: 10-15% more time
💡 Example labor costs:
2,000 orders × 3 minutes × €22/hour kitchen staff:
- Extra labor time: 100 hours per year
- Extra labor costs: €2,200 per year
Total P&L impact calculation
Now you can figure out the complete impact on your P&L by adding all cost categories and comparing them against additional revenue generated.
Net delivery result formula:
Net result = Delivery revenue - Platform fees - Packaging costs - Extra food cost - Extra labor costs
💡 Example total P&L impact:
Restaurant with €60,000 delivery revenue per year:
- Delivery revenue: €60,000
- Platform fees (25%): -€15,000
- Packaging costs: -€1,800
- Extra food cost: -€2,400
- Extra labor costs: -€2,200
Net delivery result: €38,600 (64% of revenue)
Benchmark: what is a healthy delivery margin?
A solid net margin on delivery runs between 35-45% of delivery revenue, after you subtract all related costs.
- Good: 40-50% net margin
- Average: 30-40% net margin
- Problematic: Below 25% net margin
If your margin drops under 25%, your pricing structure can't support delivery or your costs are killing profitability.
How do you calculate the P&L impact of delivery? (step by step)
Gather all delivery data from the past year
Pull from your platforms and records: total delivery revenue, number of orders, average order value and all platform fees. Also check marketing fees and promotion costs you've paid.
Calculate your actual packaging costs per order
Add up all packaging materials: containers, bags, cutlery, napkins, stickers. Divide this by your number of orders for average packaging costs per order.
Estimate the extra labor costs for delivery
Measure how much extra time packing and organizing takes. Multiply this by your number of orders and kitchen staff hourly rate. Also include extra coordination time.
Calculate your adjusted food cost for delivery items
Check if your food cost for delivery differs from dine-in due to different portion sizes or dish selection. Include packaging costs as part of your 'food cost'.
Deduct all costs from your delivery revenue
Formula: Net delivery result = Revenue - Platform fees - Packaging - Extra food - Extra labor. This gives you the actual contribution of delivery to your P&L.
✨ Pro tip
Track your delivery orders for exactly 90 days to find your true average contribution margin per order. Most restaurants discover they need 180-220 monthly orders just to break even on delivery operations.
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 delivery P&L calculation?
Always calculate excluding VAT for accurate P&L analysis. Delivery revenue of €60,000 including VAT equals €55,046 excluding VAT (at 9% rate). Platform fees also get deducted from the VAT-exclusive amount.
How often should I recalculate my delivery P&L?
Review these numbers quarterly, since platform fees and packaging costs change regularly. Also recalculate right after major menu price changes or big shifts in order volume.
What if my delivery margin falls below 25%?
You're probably losing money on delivery operations. Consider raising delivery prices, negotiating better platform rates, or shifting focus back to dine-in customers. Some restaurants just can't make delivery work profitably.
Should I allocate rent and fixed costs to delivery?
Only allocate costs that delivery specifically requires, like extra equipment or storage space. Your existing kitchen and rent are sunk costs, so don't burden delivery with expenses you'd pay anyway.
How do I compare profitability between delivery and dine-in?
Calculate net margin per euro of revenue for both channels. Dine-in typically shows higher margins due to no platform fees, but delivery eliminates service staff costs and reduces dishwashing expenses.
Do different cuisines affect delivery P&L calculations?
Absolutely. Pizza travels well with cheap packaging, while Asian dishes need expensive leak-proof containers. Mediterranean restaurants often see higher food costs because delivery customers skip profitable appetizers and wine.
How do seasonal fluctuations impact annual delivery calculations?
Track delivery performance monthly to account for seasonal peaks and valleys. Summer might show lower delivery volumes but higher average orders, while winter typically brings consistent smaller orders throughout the week. Don't just average out the year.
📚 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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