📝 Breakfast & brunch calculation · ⏱️ 2 min read

How do I calculate the cost price of a business breakfast for meetings?

📝 KitchenNmbrs · updated 13 Mar 2026

I'll be honest - most caterers price their business breakfasts completely wrong. They focus only on food costs and forget about labor, transport, and setup time. The result? They're actually losing money on what should be profitable events.

What's included in a business breakfast?

A standard business breakfast consists of multiple components that you need to include in your cost price:

  • Bread (croissants, rolls, toast)
  • Spreads (cheese, cold cuts, sweet spreads)
  • Hot beverages (coffee, tea)
  • Cold beverages (juices, water)
  • Fruit and yogurt
  • Packaging and tableware

💡 Example business breakfast (10 people):

  • Croissants and rolls: €18.00
  • Cheese and cold cuts: €25.00
  • Coffee and tea: €8.00
  • Juices: €12.00
  • Fruit: €15.00
  • Packaging: €6.00

Total ingredient costs: €84.00 (€8.40 per person)

Hidden costs you can't forget

Besides ingredients, there are costs that many caterers overlook:

  • Transport: fuel and time for delivery
  • Labor: time for shopping, preparation and setup
  • Packaging: boxes, bags, napkins, cutlery
  • Setup time: arranging everything on-site

⚠️ Note:

Budget at least 2 hours of labor per business breakfast (shopping, prep, transport, setup). At €20/hour, that's €40 in extra costs you need to pass on.

Calculate cost price with formula

The total cost price consists of three parts:

Total cost price = Ingredients + Labor + Other costs

💡 Example calculation (10 people):

  • Ingredients: €84.00
  • Labor (2 hours × €20): €40.00
  • Transport and other: €10.00

Total cost price: €134.00 (€13.40 per person)

From cost price to selling price

For a healthy margin, you typically work with 60-70% cost price. This means your cost price should be at most 60-70% of your selling price.

Minimum selling price = Cost price ÷ 0.65

💡 Selling price calculation:

Cost price per person: €13.40

Minimum selling price: €13.40 ÷ 0.65 = €20.62

Rounded: €21.00 per person (incl. 9% VAT)

Different formulas by group size

Larger groups have lower costs per person due to economies of scale. But there's a pattern we see repeatedly in restaurant financials - caterers often underestimate the complexity bump that happens with bigger groups.

  • 5-10 people: €18-22 per person
  • 10-20 people: €15-19 per person
  • 20+ people: €12-16 per person

You divide fixed costs (transport, setup) across more people, which lowers the price per person.

How do you calculate the cost price of a business breakfast?

1

Make an ingredient list per person

Write down exactly what's in the breakfast and calculate the costs per person. Don't forget anything: from bread to packaging.

2

Calculate labor and transport costs

Add up how many hours you spend on shopping, preparation, transport and setup. Multiply by your hourly rate.

3

Add everything up and divide by number of people

Ingredients + labor + transport = total cost price. Divide by number of people for cost price per person.

4

Calculate selling price with desired margin

Divide your cost price by 0.65 for a 35% margin. This gives you the minimum selling price per person including VAT.

✨ Pro tip

Track your actual labor time on the next 5 breakfast events you deliver. Most caterers discover they're spending 30-45 minutes longer than budgeted, which explains why margins stay thin.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

What margin is normal for business catering?

A healthy margin for catering is between 30-40%. This means your cost price should be at most 60-70% of your selling price.

Should I include VAT in my cost price calculation?

No, always calculate excluding VAT. For food that's 9% VAT. Your selling price of €21.00 is then €19.27 excluding VAT.

How do I account for different group sizes?

You divide fixed costs (transport, setup) by the number of people. The more people, the lower the cost per person becomes.

What if the client wants a custom menu?

Recalculate each ingredient. Premium products (organic, specialty items) can significantly increase your cost price.

How much time should I budget for a business breakfast?

Budget at least 2-3 hours total: 30 min shopping, 60 min preparation, 30-60 min transport and setup. More complex menus require more time.

How do I handle last-minute headcount changes?

Build a 10% buffer into your ingredient calculations and set a 48-hour deadline for final numbers. Charge extra for changes made within 24 hours of the event.

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

📚 Sources consulted

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.

JS

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.

🏆 8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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