Revenue per occupied seat determines whether your brunch service is profitable. Many entrepreneurs only look at turnover, but forget to calculate the costs per guest. In this article, you'll learn step-by-step how to calculate what each occupied seat truly generates.
What is revenue per occupied seat?
Revenue per occupied seat is the amount you keep per guest, after deducting all direct costs. It differs from revenue per guest because you subtract all costs directly related to that one guest.
💡 Example:
Brunch guest orders for €28.50 (incl. 9% VAT):
- Revenue per guest: €28.50
- Ingredient costs: €8.50
- Service (15 min at €18/hour): €4.50
- Other costs: €2.00
Revenue per seat: €28.50 - €15.00 = €13.50
Which costs do you include?
For a fair calculation, you add up all direct costs you incur for that one guest:
- Ingredient costs: Everything that goes on the plate, including garnish and bread
- Service costs: Server time × hourly wage
- Dishwashing costs: Estimated at €1-2 per guest (energy, supplies, time)
- Disposable materials: Napkins, straws, packaging for takeaway
⚠️ Note:
Always calculate with revenue excl. VAT. For brunch that's 9% VAT, so €28.50 becomes €26.15 excl. VAT for your calculation.
Revenue per seat formula
The formula is simple, but the details make the difference:
Revenue per seat = Revenue per guest (excl. VAT) - Direct costs per guest
Where direct costs consist of:
- Ingredient costs of the dish
- Service costs (time × hourly wage)
- Dishwashing and energy (estimate €1.50-2.00)
- Disposable materials if applicable
💡 Practical example:
Brunch buffet at €24.95 per person:
- Revenue excl. VAT: €22.89
- Buffet ingredients per guest: €7.50
- Service (less intensive): €2.50
- Dishwashing and energy: €1.75
Revenue: €22.89 - €11.75 = €11.14 per seat
Difference between à la carte and buffet
You calculate differently for buffet than for à la carte service:
À la carte brunch:
- Higher service costs (more interaction)
- Variable ingredient costs per dish
- More dishwashing per guest
Buffet brunch:
- Lower service costs per guest
- Fixed ingredient costs (calculate average consumption)
- More waste, but less dishwashing per guest
Benchmarks and target figures
Common revenue per seat at brunch services:
- Budget brunch (€15-20): €8-12 revenue per seat
- Mid-range brunch (€20-30): €12-18 revenue per seat
- Premium brunch (€30+): €18-25 revenue per seat
⚠️ Note:
These figures are guidelines. Your own situation depends on rent, labor costs, and local market conditions.
What to do with the result?
Once you've calculated your revenue per seat, you can steer:
- Revenue too low? Check your ingredient costs and portion size
- High service costs? Consider a more efficient approach or buffet format
- Much waste at buffet? Adjust quantities
With a system like KitchenNmbrs you can automate these calculations and immediately see which brunch arrangements generate the most revenue per occupied seat.
How do you calculate revenue per occupied seat? (step by step)
Determine revenue per guest excl. VAT
Take the price of your brunch menu and divide by 1.09 to remove the VAT. At €28.50 incl. VAT this becomes €26.15 excl. VAT. This is your basis for the calculation.
Add up all direct costs per guest
Calculate ingredient costs, service costs (time × hourly wage), dishwashing costs and any disposable materials. Estimate service costs at 10-20 minutes per guest for à la carte service.
Subtract costs from revenue
Revenue excl. VAT minus all direct costs gives you the revenue per occupied seat. This amount must cover your fixed costs (rent, energy, management) and generate profit.
✨ Pro tip
Check your revenue per seat at different times. Weekend brunch often generates more than weekday service, but also costs more staff.
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 fixed costs like rent in the calculation?
No, revenue per seat is the contribution toward your fixed costs. Rent, insurance, and management costs are there anyway and aren't calculated per guest.
How do I estimate service costs per guest?
Add up: taking order (3 min), serving (2 min), refilling drinks (2 min), clearing and billing (5 min). Total approximately 12 minutes × hourly wage divided by 60.
What if guests stay much longer than planned?
Long sitting time increases your service costs and lowers your revenue per hour. Therefore also calculate your revenue per seat per hour to see the full picture.
How do I calculate this for a brunch buffet?
At buffet, service costs are lower (approximately €2-3 per guest), but ingredient costs are higher due to waste. Calculate with average consumption plus 15-20% waste.
What is good revenue per seat for brunch?
Aim for at least €10-15 per seat to cover your fixed costs. For premium brunch this can go up to €20-25 per occupied seat.
📚 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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