The-Business: GOG's sales are increasing, see
page 30 of this report:
2016: 134 million PLN
2015: 116 million PLN
If I remember correct from CDPR's autumn results, GOG also contributes to Cyberpunk 2077 and Gwent and so also has costs for these unreleased games. No idea if that is valid.
Page 31 shows that GOG's selling costs have gone up by ~50% (does this cover the Fair Price Package?)
They cannot do that in a financial statement. Cyberpunk and Gwent are clearly game development projects. The costs associated would have to be part of the development arm. Galaxy development, on the other hand, could very well explain the drop as that is a service expressly connected with global distribution of video games.
It's not a bad drop, and nothing I worry too much about, but I was just pointing out that GoG isn't completely swimming in cash and thus cannot make ridiculous offers for games. I guess I worry a little since they lost money during the 4th quarter when that has been their best quarter most years. But a profit is a profit.
Witcher 3 definitely helped GoG as I'm sure 30% of sales on the site went to GoG profits (while GoG division would be returning the other 70% to the right's holders - the game development arm).
It's still a good sign that GoG is maintaining a profit while other distributors have folded.
Edit: Looking through the financial statement, the thing that sticks out is an increase in "Selling Costs" this year to last. Wasn't there some big VAT change that took affect recently where VAT needed to be paid based on country of sale instead of country of origin? Or something like that. Maybe that is the difference.
I looked at the Gwent thing from the 3rd quarter statement and the affect on GoG was the addition of networking and matchmaking to the Galaxy client. Maybe Galaxy itself is considered a "Selling Cost" and it's Galaxy development affecting the bottom line at this time.