Most of a film’s money goes to renting equipment (from the studio), paying for catering (from the studio), advertising (by the studio) and a thousand other things that make sure the studio turns a huge profit while the film itself loses money. The only way for a film to make money is for it to be a complete low budget surprise like Blair Witch Project where the gross is far above what the accountants planned for and were able to skim.
Studios will also write off protected stars’ losses (on bad projects) on your album or movie. They may bury it in the “promotions” costs.
Been that way for decades.