Most restaurant owners agonize over closing days without looking at the numbers that matter most. Your P&L reveals exactly what each operating day costs versus what it generates. The math tells you whether that extra closing day actually improves your bottom line.
What your P&L tells you about closing days
Your P&L shows two types of costs: fixed costs (rent, insurance) that you always pay, and variable costs (staff, purchases) that only occur when you're open. By separating these, you see the real costs of an extra opening day.
💡 Example P&L analysis:
Restaurant open 6 days a week, considering closing Mondays:
- Average Monday revenue: €800
- Food cost (30%): €240
- Staff costs Monday: €180
- Variable costs (gas, water): €40
Total variable costs: €460
Contribution to fixed costs: €800 - €460 = €340
Calculate the break-even revenue per day
To determine if closing makes sense, first calculate how much revenue you need at minimum to cover variable costs. If you're consistently below this amount, you're losing money by staying open.
Formula: Break-even revenue = Fixed costs per day + Variable costs
💡 Break-even calculation:
Monthly fixed costs: €8,000 (rent, insurance, depreciation)
- Fixed costs per day: €8,000 ÷ 30 = €267
- Variable costs Monday: €460
- Break-even revenue: €267 + €460 = €727
Average Monday revenue: €800 > €727 → stay open
Analyze the contribution margin per day
Every day must contribute to your fixed costs. Most kitchen managers discover too late that a day generating revenue can still drain profits if its contribution margin stays negative for months.
⚠️ Note:
Fixed costs don't disappear by closing. They get spread across remaining days. Check if your other days can compensate.
Scenario analysis: what if you close?
Calculate what happens if you close a day. Fixed costs remain, but are spread over fewer days. This means your remaining days need to contribute more.
💡 Scenario closing Monday:
Current situation (6 days):
- Monday contribution: €340
- Total weekly contribution: €2,100
After closing (5 days):
- Lost contribution: €340
- New weekly contribution: €1,760
- Extra needed per day: €340 ÷ 5 = €68
Factor in staff and labor costs
Closing often means needing fewer staff, but watch out for contracts and fixed costs. A chef on a fixed contract costs you money even on a closing day if you must pay them.
- Casual staff: direct savings when closing
- Fixed contracts: possible payment obligations
- Chef/owner: time for other activities (purchasing, admin)
Use your POS system data
Pull exact figures per day from your POS system for the last 3 months. Look for trends: is a day consistently getting worse, or was it a temporary dip?
⚠️ Note:
One bad month isn't a trend. Analyze at least 3 months of data before making structural decisions.
How do you calculate if closing makes sense? (step by step)
Pull your P&L figures per day
Get revenue, food cost, and staff costs per day from your accounting or POS system for the last 3 months. Calculate the average per weekday.
Calculate variable costs per day
Add up: food cost + staff costs + energy during opening hours. These are costs that disappear if you close.
Determine contribution to fixed costs
Subtract variable costs from revenue. This amount contributes to rent, insurance, and other fixed expenses. If this is negative, you're losing money by staying open.
✨ Pro tip
Run a 6-week test closure on your weakest day and track if other days increase by at least 80% of the lost revenue. Most owners are surprised how much business shifts rather than disappears.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Was this article helpful?
Frequently asked questions
What if I have fixed staff costs on a closing day?
Count these as fixed costs, not variable costs. A chef on a fixed contract costs you money even when closed, so closing saves less.
How long should I test before closing permanently?
Test a temporary closure for at least 4 weeks. Measure whether your other days compensate for the lost revenue and whether customers stay away.
Would it be better to shorten opening hours instead of closing completely?
Yes, if your lunch or dinner service is consistently unprofitable. Calculate per time period whether the contribution margin is positive.
What if my competitor is open that day?
Analyze whether your customers go to the competitor or shift their visits to other days. Customer shifting is less damaging than customer loss.
📚 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.
Calculate your break-even point in seconds
Food cost is just one part of the story. KitchenNmbrs also helps you structure labor costs and other expenses for a complete break-even overview. Start free.
Start free trial →