After introducing the traditional centre-forward presence of Wout Weghorst at half time against Turkey - a switch that helped turn the Oranje's quarter-final tie around - Koeman may be tempted to start the Burnley striker up front, with Memphis Depay dropping into a slightly deeper role.
Gakpo would then play more like a conventional winger, aiming to get crosses into the box; however, Weghorst is more likely to start on the bench, tasked with making an impact during the second half - and potentially extra time.
Both Depay and three-goal top scorer Gakpo have been heavily involved in the final third so far this summer, and they should again link up with Xavi Simons and either Donyell Malen or Steven Bergwijn.
One of the latter pair - or even wildcard selection Jeremie Frimpong - will join Denzel Dumfries on the right flank, with Nathan Ake starting on the left side of a four-man defence.
Stefan de Vrij - who scored his team's leveller last time out - partners captain Virgil van Dijk in the centre; Brighton & Hove Albion's Bart Verbruggen starts in goal.
Thrown together after a series of pre-tournament injuries - to Frenkie de Jong, Teun Koopmeiners and Marten De Roon - forced Koeman's hand, Jerdy Schouten and Tijjani Reijnders are set to continue in central midfield.
Netherlands possible starting lineup: Verbruggen; Dumfries, De Vrij, Van Dijk, Ake; Schouten, Reijnders; Malen, Simons, Gakpo; Depay