nettoontvangst

Nettoontvangst is a Dutch term used in accounting and financial reporting to denote the net amount of money received from transactions. It represents the actual cash inflow after subtracting certain deductions from the gross receipts. The concept sits opposite to brutoontvangst, which is the total receipts before deductions.

The exact meaning of nettoontvangst can vary by context and sector. Typically, it is defined as brutoontvangst minus items such as refunds, returns, discounts, and other direct allowances or costs directly tied to the receipt. Taxes like VAT are often treated separately in financial reporting, but some budgets or program accounts may present net receipts after tax where applicable. In fundraising, sponsorship, or government programs, nettoontvangst may also reflect net inflows after fundraising costs or commissions.

Usage and interpretation: In retail and service industries, nettoontvangst indicates how much revenue a company actually retains after customers return goods or receive price reductions. In project budgeting or grant accounting, it shows the net inflow after deducting related handling or administration costs. The term helps stakeholders assess real cash generation rather than gross activity.

Example: A company has a gross receipt of 100,000. Returns amount to 5,000 and discounts 3,000. Direct handling costs related to the receipts total 2,000. The nettoontvangst is 90,000.

Note: The precise calculation may differ by accounting framework or contract, so it is important to consult the applicable rules for a given context.