No, it is definitely not based on that. There are persistent rumors already in newspapers in 1914 of bordercrossings. But there were also some highly unreliable stories among them. From highly unlikely to more believable: Zepelins above Maastricht, German Troops in Eysden, Use of a smal road on the border by Moelingen. I decided to look at my sources again. My most reliable source, Nederland Neutraal in de eerste wereldoorlog, Wim Klinkert,Paul Moeyes&Samuel Kruisinga. states that the Dutch army did an investigation to any passing of the border in 1914, They directly asked the German high command about an incident. The reply was a very strong denial (there's a footnote at this point). The writer than writes that a further investigation by the army proved that that was indeed the case. He concludes that the German Army did respect the border. The rumor of a breach of neutrality in 1914 are still persistent though, in my search i saw the story on many places.
For a good idea of the problems the Dutch had to stay neutral, take a look at this (a. Free, b. in English) book:
http://arno.uva.nl/cgi/arno/show.cgi?fid=171954xxxxx (remove xxxx)
The Art of Staying Neutral by Maartje M. Abbenhuis
Nb. The "Bordercrossing" is mentioned on page 84/85.