While dine-in customers pay full price and leave happy, delivery customers expect convenience but cost you 20-30% in platform fees alone. Add packaging, extra labor, and quality risks, and your profit margins can disappear fast. Here's how to calculate whether delivery will actually boost your bottom line.
The hidden costs of delivery
Delivery introduces expenses that don't exist for dine-in service. Each cost chips away at your margins:
- Platform fees: 15-30% of your order value
- Packaging costs: €0.50-€2.00 per order
- Extra staff: for packing and preparing orders
- Higher food cost: due to packaging waste and quality requirements
⚠️ Note:
Platform fees get calculated on the full order value including VAT. This makes them more expensive than they appear.
Calculate your new cost structure
Delivery operates with a completely different cost breakdown than restaurant service. You'll need to account for these variables:
💡 Example cost structure:
Restaurant order €25.00 (incl. 9% VAT):
- Order value excl. VAT: €22.94
- Platform fee 25%: €6.25
- Packaging costs: €1.20
- Food cost (35%): €8.03
- Extra labor (10 min): €2.50
Total costs: €18.98 - Margin: €3.96 (17%)
Impact on your existing P&L
Delivery affects multiple line items in your P&L statement. Here's what changes:
- Revenue: Increases through additional orders
- Food cost: Percentage often runs higher
- Labor cost: Extra hours for packing
- Other costs: Platform fees and packaging
💡 Example P&L impact:
Restaurant with €50,000/month revenue starts delivery (+€15,000):
- New revenue: €65,000
- Platform fees: €3,750 (25% of €15,000)
- Extra packaging: €750
- Extra labor: €1,500
- Higher food cost: €500
Net additional profit: €8,500 (57% of additional revenue)
Break-even calculation for delivery
Most kitchen managers discover too late that they need far more orders than expected to break even. Calculate your minimum viable order volume first:
Formula: Fixed delivery costs / (Average order value - Variable costs per order)
💡 Break-even example:
Fixed delivery costs per month: €2,000 (tablet, extra staff)
- Average order value: €25.00
- Variable costs per order: €18.00
- Margin per order: €7.00
Break-even: €2,000 / €7.00 = 286 orders/month
Seasonal effects and planning
Delivery demand patterns differ significantly from dine-in traffic. This impacts your staffing and inventory:
- Evening rush: 5:30 PM-8:30 PM often busier than restaurant
- Bad weather: More delivery orders, fewer restaurant guests
- Weekends: Different distribution than weekdays
⚠️ Note:
Schedule extra staff for delivery peak times. A busy delivery evening with insufficient staff costs you customers and reviews.
Monitoring and adjustment
Track these KPIs weekly to monitor your delivery performance:
- Average order value (should be higher than restaurant due to minimum order)
- Platform fee percentage (varies by platform and volume)
- Packaging costs per order (optimize through better sourcing)
- Complaint percentage (delivery has more quality risk)
Tools like a food cost calculator help track these figures automatically and show your P&L impact in real-time.
How do you calculate the P&L impact of delivery? (step by step)
Inventory all delivery costs
List all extra costs: platform fees (15-30%), packaging materials (€0.50-€2.00 per order), extra staff for packing, and any equipment like tablets. Also include hidden costs like higher food cost due to packaging waste.
Calculate your margin per delivery order
Subtract all variable costs from your average order value (excl. VAT): food cost, platform fee, packaging, and labor per order. This gives you net margin per order. Make sure it's at least 15-20% to be profitable.
Determine your break-even point
Divide your monthly fixed delivery costs by your margin per order. This gives the minimum number of orders you need. Then plan marketing and promotions to reach this volume within 3-6 months.
✨ Pro tip
Track your actual delivery costs for exactly 6 weeks before expanding to multiple platforms. Most operators underestimate packaging waste by 40% in their initial calculations.
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 raise my menu prices for delivery?
Yes, most restaurants charge 10-20% higher prices for delivery to offset platform fees. Customers usually accept this because they value the convenience of delivery.
How do I factor packaging costs into my cost price?
Add up all packaging materials per order: containers, bags, cutlery, napkins, and stickers. On average this costs €0.50-€2.00 per order. Include this as an extra cost line in your P&L.
What platform fees can I expect?
Platform fees vary between 15-30% of your order value including VAT. Thuisbezorgd and Uber Eats typically charge 20-25%. As your volume grows, you can often negotiate lower percentages.
📚 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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