Ahhhh... Where to start??? Having done this before, started numerous entrepreneurial ventures (some successful and some not), the best place to start is with a spreadsheet and an "ideal" vision of what you would like your business to look like, including location. Columns = Months and Rows = costs and revenues.
Once you've got your spreadsheet laid out, brainstorm a list of ALL the equipment you can envision in your ideal business. Research the prices, and delivery times, and plot them in your 1st 6 months of your spreadsheet. Be sure to include such things as signage, business cards, your first packaging order, kitchen tools, sheet pans, molds, tables, fridges, ribbon, bows, labels, display cases/stands, tempering machines, a food processor, a mixer, bowls, and plastic containers for product, sheet pans, sheet pan lids, and the list goes on and on.
Then create a list of everything you will need to open your "store" - costs such as 1st month's rent, damage deposit, leashold improvements, signage, chairs, utility deposits (gas, electricity, etc).
These and your equipment costs go in your "up front costs". You can plot your expenses in the first 6 months as you incur them, for budgeting purposes, but you will still need to record them.
Plot your spreadsheet in such a way that your everyday business expenses actually "start" 6 months after you start spending money (expenses such as staff labour, rent, utilities, telephone, internet, permits, etc). You need to do this because, quite often chocolate equipment comes from different areas of the world, and can take as long as 3 months to arrive. Beans are often 2-3 months out (again depending on the size of the order). You also need to account for your time. Start "billing" your company the minute you start working on it, and this includes the 6 months prior to opening. After all, you can't live for free while you're getting started. You TOO need a salary/wage.
Plot out ALL of the expenses you can think of in your "IDEAL" business vision. Only then can you determine how much product you need to sell in order to create a sustainable business. Helpful "standard" numbers in the food industry are as follows: Labour cost: 35-40%, Food cost: 30% (Chocolate industry is a bit lower - say about 25%)
In my opinion this is the only way you are really going to know what it will cost to set up your business.
Once this is complete, you can then determine what you need to order, make, and sell as product. It will also give you an idea of how many staff you will need to do so.
If you are looking for investment capital from friends, family, or financial institutions, they will all want to see these numbers to make sure you're organized, and to make sure their money is going to the right place.
I did this for my first location, and have to do it for EVERY location I open. I'm going through this exact exercise this week for another location I'm opening. Every location has different costs to open, and this is why I have to do it.
I hope this helps.