Berislav Kekez – Unrepaid Loan and Additional Financial Costs

Key Recorded Facts

• on 2 September 2025, a separate loan of €3,300.00 was transferred to Berislav Kekez’s personal bank account;
• the bank transaction explicitly stated “loan Berislav Kekez” as the payment reference;
• according to the available banking and business records, no repayment of this amount has been recorded;
• other personal payments were also made during the cooperation, either by bank transfer or in cash, but these will not be individually disclosed to the public;
• for three months of formal employment, Berislav received a total of €2,305.50 in net salary;
• the company’s estimated total gross employer cost for those three months amounted to approximately €3,500.00;
• according to the agreement between the parties, the full employment cost was to be deducted from his future project bonuses and shares;
• this cost was not included in the earlier internal calculation of €20,101.23.

The loan and the formal employment cost represent two separate accounting bases. The total employment cost is not presented as an additional loan, but as a cost that, according to the agreement, should have been included in the project calculations.

Documented Loan of €3,300.00

On 2 September 2025, an amount of €3,300.00 was transferred from our company’s bank account directly to Berislav Kekez’s personal bank account.

• transaction date: 2 September 2025
• recipient: Berislav Kekez
• amount: €3,300.00
• payment reference: “loan Berislav Kekez”

The transaction is documented by a bank statement and payment identification references. The full bank account number and other banking identifiers will not be publicly disclosed in order to protect personal and financial information.

According to our banking and business records, no repayment of this loan has been recorded.

This loan is not included in the previously stated internal business balance of €20,101.23 and represents a separate outstanding financial item.

Other Personal Payments

During the multi-year cooperation, Berislav Kekez also received other funds for his personal needs. Some amounts were transferred through bank transactions, while others were provided in cash.

The details of these payments, the related private communications and associated personal data will not be publicly disclosed.

These amounts have not been added to the publicly stated loan of €3,300.00 and are not presented on this page as an additional precisely quantified claim.

Their existence is mentioned to provide a more complete description of the relationship in which Berislav, in addition to business arrangements, advances and payments based on future projects, also received additional funds for personal needs. These were personal loans provided by Elvis Čehaja when Berislav requested financial assistance.

The only personal loan published as a separate and precisely quantified item is the payment of €3,300.00, for which there is direct banking evidence with a clearly stated payment purpose.

Formal Employment Did Not Replace the Project-Based Accounting Relationship

Before his formal employment, the relationship with Berislav Kekez was based on cooperation on individual projects, the distribution of project results and the payment of agreed project shares or bonuses.

During part of the cooperation, Berislav was formally registered as an employee of our company. This did not replace the underlying project-based and accounting model of the relationship.

According to the agreement between the parties, our company assumed responsibility for his formal registration, payroll calculation, net salary payment and all associated statutory contributions and public charges.

At the same time, it was agreed that the full cost of his employment would be charged against his future project bonuses and shares. Before determining the amount to which he would be entitled from future projects, all actual costs financed by the company on his behalf were to be deducted.

This agreement formed part of a broader financial relationship in which the company financed costs in advance, while those costs were expected to be settled from the results of future projects.

Three Months of Salary and Related Contributions

For three months of formal employment, Berislav Kekez received a net salary of €768.50 per month.

• monthly net salary: €768.50
• number of months: 3
• total net salary paid: €2,305.50

In addition to the net amount paid to Berislav, the company also paid all applicable contributions, tax liabilities and employer contributions.

The company’s estimated total gross employer cost for the stated three-month period was:

approximately €3,500.00

The exact amount will be determined from the official payroll statements and accounting records for each individual month.

It is important to clarify that the net amount of €2,305.50 is not added separately to the total gross employer cost. The total employer cost already includes the net salary, employee contributions, applicable tax and employer contributions.

The Cost Was Not Included in the Earlier Calculation

The full gross employer cost of the employment was not included on the expense side of the earlier internal business calculation of €20,101.23.

This means that the earlier calculation presented the project results without including part of the actual costs paid by the company on Berislav’s behalf.

Had the employment cost been included in accordance with the agreed model, it would first have reduced his future project bonuses and shares before their payment or final determination.

For this reason, the estimated total employer cost of approximately €3,500.00 is presented as an additional outstanding accounting item, separate from:

• the internal business balance of €20,101.23;
• the invoice of €4,996.68 issued to Šankomati i usluge d.o.o.;
• the separate loan of €3,300.00 transferred to Berislav’s personal account;
• other personal payments that are not publicly presented as precisely quantified claims.

This item does not represent a claim that a lawfully paid salary must be returned simply because it was paid as salary. It represents the agreed accounting arrangement under which the full employment cost was to be covered from Berislav’s future project bonuses and shares.

Available Documentation

The documentation related to this case includes:

• banking evidence of the €3,300.00 loan payment;
• the transaction description stating “loan Berislav Kekez” as the payment purpose;
• banking records through which any repayment can be verified;
• payroll statements for the three-month period;
• evidence of net salary payments and the payment of all related contributions;
• internal project and financial calculations;
• business and private communications relating to the agreed calculation of future bonuses and project shares.

Full bank account numbers, transaction identification references, private communications and other sensitive information will not be publicly disclosed.

The original documentation may, subject to the protection of unnecessary personal and confidential information, be made available to competent authorities, legal representatives and other directly involved parties with a justified interest.

Notice Regarding the Status of the Stated Amounts

This page presents documented transactions, costs and the internal accounting relationship according to our records.

The €3,300.00 loan is supported by a bank transaction with an explicitly stated payment purpose. The employment cost is based on payroll statements and the agreement that it would be included in future project calculations.

The estimated total employer cost of approximately €3,500.00 will be reconciled with the exact total stated in the official payroll records.

This publication does not represent a final court judgment, a mutually reconciled final account between the parties or an allegation that a criminal offence has been committed.