A dark kitchen as a separate legal entity requires its own P&L structure. Many entrepreneurs start a dark kitchen alongside their restaurant, but forget that this is a different business financially. You need insight into which concept actually makes a profit.
Why a separate P&L for your dark kitchen?
A dark kitchen has a completely different cost structure than your restaurant. No waitstaff, no rent for seating, but platform fees and packaging costs. If you mix everything together, you'll never know which concept is profitable.
💡 Example:
Restaurant 'The Taste' starts dark kitchen 'Pasta Express':
- Restaurant revenue: €50,000/month, profit 12%
- Dark kitchen revenue: €15,000/month, profit 18%
- Together it looks like 13.5% profit
- But dark kitchen is actually more profitable per euro of revenue
Without a separate P&L you won't see this difference.
Setting up your legal structure
You have two options: a separate BV or a second trade name under the same BV. Both have pros and cons:
- Separate BV: Completely separate, own VAT number, own accounting
- Trade name: Same BV, but separate administration and VAT code per activity
- Tax: Both options are possible, discuss with your accountant
- Liability: Separate BV offers more protection
⚠️ Note:
Platform fees are often 15-30% of your revenue. You need to factor this into your cost price, otherwise your dark kitchen will look more profitable than it actually is.
P&L structure for dark kitchen
A dark kitchen P&L differs on crucial points from a restaurant:
Revenue
- Gross revenue (what customer pays)
- Less: Platform fees (Deliveroo, Uber Eats)
- Less: Payment processing fees
- = Net revenue
Direct costs
- Food cost (ingredients)
- Packaging costs (boxes, bags, stickers)
- Delivery costs (own delivery drivers)
💡 Example calculation:
Order of €25.00:
- Gross revenue: €25.00
- Platform fees (25%): €6.25
- Net revenue: €18.75
- Food cost: €7.50
- Packaging: €1.20
- Direct margin: €10.05 (40.2% of gross)
Indirect costs
- Kitchen rent (portion of total rent)
- Utilities (portion of total)
- Kitchen staff
- Marketing (social media, photography)
- Insurance
Allocating shared costs
If your dark kitchen uses the same kitchen as your restaurant, you need to allocate costs fairly:
- Based on revenue: 70% restaurant, 30% dark kitchen
- Based on time: How many hours is the kitchen used for dark kitchen?
- Based on square meters: How much space does the dark kitchen take up?
⚠️ Note:
Choose one allocation key and stick with it consistently. Don't switch every month, otherwise you're comparing apples to oranges.
KPIs that matter
For a dark kitchen, different numbers are important than for a restaurant:
- Average order value (AOV): How much does a customer order on average?
- Net margin: Profit after platform fees
- Cost per order: All costs divided by number of orders
- Platform mix: Distribution between Deliveroo, Uber Eats, etc.
💡 Example KPI dashboard:
- Orders this month: 450
- Average order value: €22.50
- Gross revenue: €10,125
- Net revenue: €7,594 (after platform fees)
- Net margin: 15.2%
Software and administration
To keep a clean separation between restaurant and dark kitchen, you need good software:
- Accounting package: Separate cost centers or companies
- POS system: Separate reports per concept
- Cost price calculation: Including packaging and platform fees
A system like KitchenNmbrs can help keep recipes and cost prices separate per concept, including specific costs for packaging and delivery.
Monthly reporting
Make a comparison between your restaurant and dark kitchen every month:
- Revenue per concept
- Net margin per concept
- Growth compared to previous month
- Cost per order development
- Which concept has more potential?
How do you set up a separate P&L? (step by step)
Determine your legal structure
Choose between a separate BV or trade name under existing BV. Discuss tax implications with your accountant. Arrange separate VAT number if needed.
Allocate shared costs fairly
Make agreements about rent, utilities and staff. Use one allocation key (revenue, time or m²) and stick with it consistently. Document your choices.
Set up your P&L template
Create a P&L with platform fees and packaging costs as separate line items. Calculate net revenue after deducting platform fees. Track KPIs like average order value.
Implement software and processes
Ensure separate reports in your POS system and accounting package. Set up cost price calculations including packaging. Create monthly comparison reports.
✨ Pro tip
Start with a simple Excel where you track revenue, platform fees and direct costs monthly per concept. After 3 months you'll see if the dark kitchen is profitable enough to continue.
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
Does my dark kitchen need to be a separate BV?
Not necessarily. You can also use a trade name under your existing BV. A separate BV offers more protection but also costs more in administration. Discuss with your accountant what makes the most sense tax-wise.
How do I allocate kitchen costs between restaurant and dark kitchen?
Choose one allocation key and stick with it consistently. For example 70/30 based on revenue, or proportional to kitchen time used. The important thing is that you're consistent in your method.
Which platform fees should I include in my calculation?
All costs that platforms charge: commission (15-30%), payment processing fees, marketing fees. Always calculate with net revenue after these costs, otherwise you'll overestimate your profitability.
Can I deduct packaging costs from my taxes?
Yes, packaging costs are regular business expenses and therefore deductible. Keep receipts and record them correctly in your accounting under 'packaging' or 'other business expenses'.
How often should I compare my P&L between concepts?
At least monthly. Look at trends over several months, not just absolute figures. A dark kitchen may perform seasonally differently than your restaurant.
What if my dark kitchen is losing money but my restaurant is making profit?
Analyze why. Often the causes are low average order value, high platform fees or incorrect cost price calculation. Adjust your menu or prices before you give up.
📚 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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