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📝 Scenarios & decision guides · ⏱️ 2 min read

What do I do if my accountant tells me my business is no longer viable at the current rate?

📝 KitchenNmbrs · updated 15 Mar 2026

Ever had that sinking feeling when your accountant delivers the brutal truth about your restaurant's finances? If they say your business isn't viable, you're spending more each month than you're earning — and it's structural. This isn't a death sentence, just a wake-up call that demands immediate action.

What exactly does 'not viable' mean?

Your accountant's looking at cold, hard numbers that show you're bleeding money every month. This typically means:

  • Your food cost is too high (above 35-40%)
  • Your labor costs are too high (above 30-35%)
  • Your fixed costs are too heavy for your revenue
  • You don't have enough revenue for your cost structure

💡 Example:

Restaurant with €25,000 monthly revenue:

  • Food cost: €10,000 (40%)
  • Labor: €9,000 (36%)
  • Rent + utilities: €4,500 (18%)
  • Other costs: €2,000 (8%)

Total costs: €25,500 = €500 loss per month

Your options in order of impact

Option 1: Drastically lower food cost

This delivers the fastest impact since you control it directly:

  • Calculate the actual cost price of every dish — include everything
  • Raise prices on dishes with food cost above 35%
  • Cut loss-making dishes from the menu entirely
  • Renegotiate with suppliers or find new ones

⚠️ Note:

Dropping food cost by 5 percentage points on €25,000 revenue = €1,250 extra profit monthly. That's often the difference between survival and closure.

Option 2: Boost revenue

More customers mean more income while your fixed costs stay the same:

  • Double down on your most profitable dishes
  • Strengthen your online presence (Google, social media)
  • Launch delivery through platforms like Thuisbezorgd
  • Host events or themed nights

Option 3: Optimize labor costs

This doesn't automatically mean firing people. Sometimes you just need to work smarter:

  • Match your schedules to actual customer flow
  • Train staff for speed and efficiency
  • Use flexible contracts for busy periods
  • Last resort: reduce hours or staff

Option 4: Slash fixed costs

Based on real restaurant P&L data, rent negotiations can save businesses. But it requires tough conversations:

  • Negotiate lower rent with your landlord
  • Review your energy contract and insurance
  • Find cheaper software and service alternatives
  • Eliminate anything that doesn't generate revenue

💡 Example recovery plan:

Same restaurant, after 3 months of changes:

  • Food cost reduced to €7,500 (30%)
  • Revenue increased to €27,000
  • Labor optimized to €8,100 (30%)
  • Rent negotiated down to €4,000

Result: €1,400 profit per month

Knowing when to quit

Sometimes closing is the smartest move. Consider it if:

  • You've tried everything above without results
  • Your location can't attract enough customers
  • You're personally burned out with no energy left
  • Debts are so high that recovery's impossible

If you must stop, do it properly: file for bankruptcy or sell if possible. Don't wait until your personal assets are at risk too.

Get help

You don't need to tackle this alone. Reach out to:

  • Your accountant for detailed cost breakdowns
  • A hospitality consultant who specializes in turnarounds
  • Fellow restaurant owners who've survived similar crises
  • Your suppliers — they want you to succeed

Tools like KitchenNmbrs help you track exact food costs per dish. You can't fix what you can't measure.

How do you create a recovery plan? (step by step)

1

Analyze your current situation

Ask your accountant for an overview of all costs by category (food, labor, rent, other) as a percentage of your revenue. Also check your average monthly revenue for the last 6 months.

2

Calculate your break-even point

Add up all your fixed costs (rent, insurance, minimum staff). Divide this by your average margin per euro of revenue. This gives you the minimum revenue you need to break even.

3

Create a 90-day action plan

Choose a maximum of 3 actions you can implement within 90 days. For example: lower food cost to 30%, increase revenue by 10%, and renegotiate rent. Measure your progress weekly.

✨ Pro tip

Pull your sales data from the last 30 days and calculate food costs on your top 3 revenue-generating dishes. If any exceed 35%, you've found your biggest profit leak and can act within 48 hours.

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

How long do I have to save my business?

That depends on your cash flow. If you're losing €500 monthly with a €5,000 buffer, you've got 10 months. But start taking action immediately — don't wait until it's too late.

Do I have to raise my prices if my accountant says this?

Only if your food cost exceeds 35%. Start by raising prices on your biggest loss-makers. Test carefully — don't jack everything up 20% overnight.

Can I take out a loan to buy time?

Only with a concrete profitability plan. A loan without a strategy just makes the hole deeper. Fix the underlying issues first, then consider additional funding.

What if my landlord won't negotiate on rent?

Explain that you might close otherwise — then they get zero rent. Most landlords prefer cooperation over an empty property that could sit vacant for months.

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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