Food Truck Break-Even Point in 2026: How Many Meals Do You Need to Sell per Day?

In 2026, the break-even point of a food truck in France does not depend on the price shown on your menu alone. To know how many meals you need to sell each day, you have to account for ingredients, packaging, labour, the pitch fee, energy, fuel and every other fixed cost. Below is a fully hypothetical, recalculable example you can use to set your daily target.

The daily break-even formula

For a food truck, the calculation takes three steps:

1. Add up your monthly fixed costs.
2. Work out the contribution margin per meal.
3. Divide the fixed costs by that margin, then by the number of trading days.

The formula is as follows:

Break-even point in meals per day = monthly fixed costs ÷ contribution margin per meal ÷ number of trading days

The contribution margin is the selling price excl. VAT minus the costs directly tied to each meal.

Margin per meal = average price excl. VAT − variable costs per meal

You will find the general logic in our guide to the break-even point formula in units.

Official data to take into account in 2026

The figures in the example below are teaching assumptions. They are neither a national average nor a market rate.

Two official sources can still help you update your own forecast:

• The French government fuel price portal lists prices reported by station, town and fuel type. Use it to record the local price of diesel or petrol near the places where you trade. Data consulted on 14 September 2026.
• The Service-Public page on the French minimum wage gives, for the general case, a gross hourly minimum wage of €12.31 and a gross monthly minimum wage of €1,867.02. Page verified on 1 June 2026 and consulted on 14 September 2026.

Labour in this example is expressed as a direct cost per meal. It therefore has to be checked against your real hours, the collective agreement that applies to you and the employer contributions you actually pay.

A hypothetical example: a food truck trading 22 days a month

Let us assume a food truck that operates:

• 22 days a month;
• selling 55 meals a day;
• at an average price of €14.00 excl. VAT.

The monthly volume is therefore:

55 meals × 22 days = 1,210 meals a month

Variable costs per meal

These are the costs directly attached to each meal:

The total variable cost does add up:

4.20 + 0.55 + 2.10 + 0.25 + 0.45 = €7.55 per meal

The contribution margin per meal is therefore:

14.00 − 7.55 = €6.45 per meal

Every meal sold contributes €6.45 towards covering the fixed costs.

Monthly fixed costs

The hypothetical fixed costs are as follows:

Checking the addition:

1,100 + 180 + 300 + 350 + 220 + 900 + 2,000 = €5,050 a month

The owner’s pay is not marked excl. VAT, because it is remuneration rather than an invoice subject to VAT.

Calculating the break-even point in meals

The number of meals needed each month is:

5,050 ÷ 6.45 = 782.95 meals

Since you cannot sell a fraction of a meal, round up to 783 meals a month. For the daily figure:

782.95 ÷ 22 = 35.59 meals a day

In practice you therefore need to aim for at least 36 meals a day. Why round up to 36? Because 35 meals a day is not enough:

• 35 × 22 = 770 meals;
• 770 × €6.45 = €4,966.50 of contribution margin;
• 4,966.50 − 5,050 = −€83.50.

At 36 meals a day:

• 36 × 22 = 792 meals;
• 792 × €6.45 = €5,108.40;
• 5,108.40 − 5,050 = €58.40.

The operational threshold is therefore 36 meals a day under this assumption.

What does a target of 55 meals a day produce?

At 55 meals a day, monthly revenue would be:

55 × 22 × 14.00 = €16,940 excl. VAT

Monthly variable costs would be:

1,210 × 7.55 = €9,135.50

The monthly contribution margin would be:

16,940 − 9,135.50 = €7,804.50

After deducting fixed costs:

7,804.50 − 5,050 = €2,754.50

In this hypothetical scenario, 55 meals a day cover the planned costs and leave a result of €2,754.50 a month, before any taxes, levies or costs not included in the example.

The threshold is reached after roughly:

5,050 ÷ (55 × 6.45) = 14.24 trading days

So you need 15 full service days to pass the threshold in this scenario.

Quick tip: do not set your target at exactly 36 meals. Add a safety margin for rainy days, unsold stock, cancelled pitches, repairs and swings in footfall. A target of 40 to 45 meals may be more prudent, but that choice has to be recalculated with your own costs.

How do you measure the effect of the fuel price?

The official fuel price portal does not necessarily give a national average you can use directly for your food truck. It is better to use the price observed at the stations along your usual routes.

To recalculate your fuel cost per meal:

Fuel cost per meal = litres used over the month × local price per litre ÷ number of meals sold

The portal generally shows a price including VAT. For your management accounts, ask your accountant how to convert that figure into a cost excl. VAT given your situation and any VAT you can reclaim.

In the example, the fuel cost is set at €0.45 excl. VAT per meal. At 1,210 meals a month, that represents:

1,210 × 0.45 = €544.50 excl. VAT of fuel a month

Here is a teaching sensitivity table. The amounts below are not average market prices: they are simply three hypothetical costs per meal, obtained after taking your own local reading.

The formula stays the same throughout:

Margin per meal = 14.00 − (4.20 + 0.55 + 2.10 + 0.25 + fuel cost)

A change in fuel does not necessarily upend the threshold on its own, but it can become significant when it comes on top of a rise in ingredients, energy or pitch fees.

How do you keep this calculation up to date?

Refresh your calculation at least once a month with:

• the real number of meals sold;
• the average price excl. VAT actually collected;
• the cost of ingredients, including waste and unsold stock;
• the packaging used;
• the hours of labour;
• the kilometres driven and the litres purchased;
• the pitch fees and fixed costs actually paid.

ProCalc.app helps you compare several scenarios of price, volume and costs in seconds. The app calculates margin and break-even indicators instantly, keeps your data on your iPhone and collects no user data. It is a one-time purchase: you pay once and keep the app forever, with no subscription.

Frequently asked questions about a food truck break-even point

How many meals does a food truck need to sell per day to be profitable?

In the hypothetical example shown here, the threshold is 36 meals a day with 22 trading days a month, an average price of €14.00 excl. VAT, €7.55 of variable costs per meal and €5,050 of monthly fixed costs. Your own result will depend on your own costs.

Should the owner’s pay be included in fixed costs?

Yes, if you want to know the volume needed to fund your own remuneration. In the example, the owner’s fixed pay of €2,000 is included in the monthly fixed costs.

Is fuel always a variable cost?

Fuel linked to travel and trading can be treated as a variable cost when it moves with the number of services, the kilometres driven or the meals sold. A minimum share can still be treated as fixed if you have to move the truck even with few sales.

Should the break-even point be calculated with prices including or excluding VAT?

For a profitability forecast, use consistent amounts. In this example, the price and the non-salary costs are expressed in euros excl. VAT. If you are VAT registered, separate output VAT and input VAT properly with your accountant.

How do you test a price increase or a price cut?

Change the average price only, then recalculate the margin per meal: new price excl. VAT minus €7.55 of variable costs. You can then compare the number of meals needed to break even with your real production and service capacity.

Which tool can you use to compare several scenarios?

You can use ProCalc.app to compare different prices, sales volumes and cost levels. It is a one-time purchase, paid once and kept forever, with no subscription.