Picture this: you're running a food truck during lunch rush, serving dozens of customers, but are you actually making money? You need to know exactly how many portions must move each hour to cover your costs. This calculation reveals whether that hectic service period truly generates profit.
What is break-even in portions per hour?
Break-even per hour shows you exactly how many portions you must sell to cover every cost during that timeframe. It's your reality check—separating busy work from profitable work.
💡 Example:
Food truck with average bill of €12.00 (incl. 9% VAT):
- Fixed costs per hour: €45 (rent, insurance, depreciation)
- Variable costs per portion: €4.20 (food + packaging)
- Staff per hour: €35 (2 people)
Total costs per hour: €80
The formula for break-even per hour
You'll need these numbers to run your calculation:
- Average selling price per portion (excl. VAT)
- Variable costs per portion (ingredients + packaging)
- Fixed costs per hour (rent, insurance, depreciation)
- Staff costs per hour
Here's your formula:
Break-even portions per hour = (Fixed costs per hour + Staff costs per hour) / (Selling price excl. VAT - Variable costs per portion)
💡 Example calculation:
Food truck with €12.00 average bill:
- Selling price excl. VAT: €12.00 / 1.09 = €11.01
- Variable costs: €4.20
- Margin per portion: €11.01 - €4.20 = €6.81
- Total costs per hour: €80
Break-even: €80 / €6.81 = 11.7 portions per hour
Calculate different scenarios
Smart operators run multiple scenarios to understand profit potential at various volume levels. From tracking this across dozens of restaurants, I've seen how these projections guide major operational decisions.
💡 Scenario analysis:
At 12 portions per hour (just above break-even):
- Revenue: 12 × €11.01 = €132.12
- Costs: €80
- Profit: €52.12 per hour
At 20 portions per hour (busy service):
- Revenue: 20 × €11.01 = €220.20
- Costs: €80 + (20 × €4.20) = €164
- Profit: €56.20 per hour
⚠️ Note:
During very busy services, your variable costs can increase due to more waste, stress-related errors, or additional staff. Factor this into your calculation.
Practical application during busy services
This calculation drives real operational choices:
- Location evaluation: Is this spot worth standing at?
- Time slot planning: Which hours are most profitable?
- Staff deployment: Does extra staff pay off?
- Menu adjustments: Do you need higher margins for difficult locations?
Track your actual hourly sales and compare against break-even targets. Consistently missing your numbers? Time to adjust location, timing, menu, or pricing strategy.
Digital support for calculations
Manual calculations work fine, but tools like KitchenNmbrs automate cost tracking and scenario modeling. You won't need to recalculate every time costs shift.
How do you calculate break-even per hour? (step by step)
Gather your cost data
Calculate your fixed costs per hour (rent, insurance, depreciation) and staff costs per hour. Also add up your variable costs per portion (ingredients, packaging, sauces).
Determine your margin per portion
Subtract your variable costs per portion from your average selling price (excl. VAT). This is your contribution per portion toward fixed costs.
Calculate break-even portions per hour
Divide your total costs per hour by your margin per portion. The result is the minimum number of portions you need to sell per hour to break even.
✨ Pro tip
Track your portion sales every 15 minutes during your busiest 3-hour window this week. If you're hitting break-even targets in at least 10 of those 12 intervals, that service period is genuinely profitable.
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?
No, always calculate with prices excl. VAT. VAT isn't yours—you pass it on to the tax authority. For food trucks, 9% VAT applies to food.
What if I sell different dishes with different margins?
Use your average margin per portion. Calculate this by dividing your total margin by the number of portions sold over a representative period.
How often should I recalculate my break-even per hour?
Check this monthly or whenever your prices or costs change significantly. For seasonal food trucks, it may vary by season due to different locations or menus.
What if I don't reach my break-even during busy services?
Then something's off with your cost price, selling price, or efficiency. Check whether your variable costs are too high or your selling price is too low for that specific location.
Should I calculate different break-even points per location?
Absolutely, if your fixed costs differ per location due to different rent prices, travel time, or setup requirements. Each location can have a unique break-even point.
How do rush hour crowds affect my break-even calculations?
High-volume periods can actually increase your variable costs through waste, order mistakes, and overtime pay. Factor in a 10-15% buffer for busy service inefficiencies.
📚 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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