bruttoopbrengst

Bruttoopbrengst is a Dutch term used in accounting and finance to denote the gross proceeds or gross revenue generated by an economic activity. It represents the total amount received from customers or clients before deductions such as refunds, discounts, returns, taxes, and transaction costs. The concept is used across contexts to describe the initial revenue figure in a reporting period, before adjustments are made to reflect costs or losses.

Contextual usage: In retail and business, bruttoopbrengst equates to gross turnover from sales of goods and services. In real estate and renting, it can refer to gross rental income before expenses. In investment and finance, it may denote the total income from assets (interest, dividends, rents) before fees and taxes.

Relation to nettoopbrengst: Nettoopbrengst is the amount left after subtracting deductions like refunds, discounts, allowances, taxes, and transaction fees from the bruttoopbrengst. The distinction is important for calculating profitability and for tax reporting.

Example: A store records 100,000 euro in sales during a period (bruttoopbrengst). If customers return goods worth 5,000 euro and sales discounts total 2,000 euro, the nettoopbrengst would be 93,000 euro. Costs such as shipping or handling fees would further reduce the final figure used for profit calculations.

Related terms: bruto-omzet, netto-omzet, bruto-winst, nettoresultaat. The exact interpretation can vary by country and accounting framework.