You get a 'D' for reading comprehension.

Your first link:

With a $250 million production cost and a reported $140 million marketing cost, The Little Mermaid, under the most generous of projections, needs to gross approximately $560 million at the worldwide box office, according to Hollywood insiders, to reach its break-even threshold.

However, this $560 million figure, which assumes a $300 million domestic gross and a $260 million international gross, also includes $100 million in expected earnings from television, both free and pay television, another $100 million from home entertainment, digital and DVD, and $80 million from international television sales and streaming rights. Basically, the $560 million break-even scenario accounts for an exhaustion of the film’s potential revenue streams beyond its theatrical life and leaves little possibility for the film to be able to achieve any substantial profit for Disney.

So, this article which cites another article for that entire analysis, is saying that if it makes $560M at the box office that it can break-even if it has massive post-box office success. That includes the money Disney+ will pay Disney on the books for the streaming rights (meaning that Disney owns the risk if this movie doesn't drive subscribers to their service in a way that justifies that price).

Your second link contains practically no information:

Not counting the costs for marketing, which are likely in the millions, Disney would need to make at least $500 million on this film for it to be considered a “success.” Some outlets have indicated it would need closer to $750 million, given the marketing budget!

So, according to this article, $500M only covers the production costs not the $140M marketing costs that the first article cites. It's also using a standard of "success" as opposed to break-even. So, it's probably not a literal loss of a hundred million dollars as OP states but it's only flirting with breaking even which makes it a failure.

The general rule for domestic box office is double the production budget to find the break even point. But international box office shares are different which is why the breakdown matters.

https://deadline.com/2023/05/little-mermaid-box-office-profit-loss-halle-bailey-1235383099

In a rare situation for a Disney tentpole, particularly a live-action title based on a treasured classic animated musical, The Little Mermaid looks to bank more at the domestic box office ultimately than overseas, with $300M-$350M U.S./Canada to $260M abroad.

At that level, per finance sources, off a reported $250M production cost and $140M global marketing spend, The Little Mermaid could very well break-even. However, anything in the low $400M global threshold and this fish is apt to be sinking to a loss of around $20M.

In a break-even scenario off a $560M global box office (meaning a net profit of $71M before participations and residuals are accounted for), we’re told that Little Mermaid‘s global film revenues would amount to $547M against its combined production, global theatrical and home entertainment marketing expenses of $476M. The pic’s revenues broken down include $267M in global theatrical film rentals, $100M net in domestic pay/free TV and what Disney pays itself to put the movie on Disney+, $100M in global home entertainment (DVD, digital), and $80M in international TV and streaming.