View Case StudyRestaurant Opening Programme
Concept study — not client work
Finance & Profitability
Financial Planning & Budget
An annual budget and operating plan for the business: revenue model, cost structure, cash flow, break-even and the reporting that keeps the plan alive.
The business problem
Most F&B businesses fail on cash timing rather than on profitability. A monthly cash view shows the difficult month while there is still time to act on it.
What we analyze
- Branch and channel P&L
- Prime cost and fixed overheads
- Cash flow and working capital
- Break-even assumptions and sensitivity
01What We Do
We build the annual plan as a working model rather than a document. Revenue by daypart and channel, cost of sales by category, labour modelled against the demand curve, fixed overheads, seasonality, and a monthly cash flow that shows the tight months before they arrive.
The plan is completed with a short reporting pack — the measures to review monthly, the thresholds that require a decision, and the format that keeps the review to an hour rather than a morning.
02Our Approach
A budget nobody reviews is a forecast that was wrong once. We build the review cadence into the plan, and we model the range rather than presenting a single line.
Services
What You Get
- 01Annual budget model
- 02Revenue model by daypart and channel
- 03Cost structure and labour model
- 04Monthly cash flow forecast
- 05Break-even analysis
- 06Monthly reporting pack
- 07Review cadence and thresholds
- 08A model you can change, not a fixed document
- 09Cash timing visible before it becomes urgent
- 10Labour modelled against demand, not headcount
- 11A reporting pack sized for a monthly review
Our Approach
Our Approach
- 01
Baseline
Historic performance and current cost structure.
- 02
Model
Revenue, cost, labour and cash built as one model.
- 03
Test
Scenarios run against the assumptions that matter.
- 04
Operate
Reporting pack, thresholds and review cadence.
Work
Selected Work
View Case Study2024
Frequently Asked Questions
We do not have clean historic data. Can you still build it?
Yes, from whatever exists, with every gap filled by a labelled assumption rather than a silent one.
Do you replace our accountant?
No. Accounting records what happened; this plans what should happen and gives the accountant a baseline to report against.
Services
Related
SolutionOperational AuditA review of how the operation actually runs, including field visits where appropriate.- ResourceRestaurant Audit ScorecardAn editable restaurant workbook for restaurant audit scorecard, with structured inputs, working calculations and an action-ready summary.NORIVA / KNOWLEDGEFrameworks
Restaurant Audit Scorecard
Restaurant & Café Consulting - ResourceRestaurant KPI DashboardAn editable restaurant workbook for restaurant kpi dashboard, with structured inputs, working calculations and an action-ready summary.NORIVA / KNOWLEDGETemplates
Restaurant KPI Dashboard
Restaurant & Café Consulting - ToolPrime Cost CalculatorCost of sales and labour read together, because they trade against each other.
- ToolLabour Cost CalculatorLabour percentage alongside sales per labour hour — the measure a rota can actually be managed by.
- ArticleThe cost that leaks before the kitchenPurchasing, receiving and storage decide a large part of food cost before a chef touches anything — and they are the least supervised part of most operations.
More NORIVA services
All Services →- Profitability AnalysisWhere the money is actually made and lost across items, categories, channels and branches.
- Cost ReductionReducing cost without cutting the things customers actually pay for.
- Brand Strategy & IdentityWe define the strategy, positioning and identity that make an F&B brand distinctive, coherent and ready to grow.
- Social Media ManagementAlways-on channel management that keeps your restaurant in the feed and in the conversation.
- Content StrategyA content plan built around what the restaurant needs to sell, not around what is trending.
- Digital Product & WebWebsites and product interfaces designed and built to be fast, accessible and genuinely maintainable.
Financial Planning & Budget
Financial Planning & Budget request
Tell us about the business and what you need, and we will come back to you.
Start a Project
Annual budget, break-even analysis and the numbers a decision should be made against.