Heitinga has been a key part in the Dutch defence which has played an important role in the national teams run to the World Cup final, where they will meet Spain on Sunday.
"I can’t even begin to imagine what Johnny Heitinga is feeling at this moment in time; all I can say is that every single person at Everton Football Club would want to be in his shoes on Sunday evening," Neville told the club's official website.
"It will never get any bigger or better for Johnny; the World Cup final is the pinnacle for a footballer and you have to salute what is an astonishing achievement.
"Holland have impressed me more and more the longer the tournament has gone on – but you don’t just get to feature in a World Cup final if you are a good player.
"You have got to have the right attitude and the right mental strength and, happily, Johnny has both those qualities in abundance.
"I’m delighted that he has got the opportunity to make his dreams come true."
Heitinga has played in every minute of Holland's journey to the final and Neville wouldn't be surprised if his team-mate returns to training later this month with a winners' medal.
"I wouldn’t be surprised if he returns to Finch Farm with a winners’ medal," continued Neville.
"Holland were ruthlessly efficient in qualifying for South Africa, winning all their games, and have carried the trend on in the tournament itself.
"Now all that remains is 90 nerve-shredding minutes in Johannesburg; they will be the biggest 90 minutes Johnny and his compatriots ever play.
"All we can do is wish him the very best of luck and hope his dreams turn into reality."