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Mine usually lose money. Their funds appear to be debited with cost-of-sales and staff wages but sales revenue is not credited to them. Before sending Sims to to an owned business, I try to visit the owning household and take a note of their funds. After my Sims have visited them, I will go back to the owners, and try to put their funds to roughly what they would have been, if the game had done the calculations correctly. In one case I made a spreadsheet to help me calculate how much to give to the owners of a nightclub. The game was deducting wages paid to staff, but not giving them anything for money spent by clubbers.
I honestly find this one of the least satisfactory aspects of The Sims 2. I really object to having to do manual bookkeeping for my business owners. I find it a rather boring chore, and is why I don't play more owned businesses. I often end up sending my Sims to shop at unowned businesses, so I don't have to do these calculations.
I would love a mod that fixed this problem, and suggest that those working on a modernised version of The Sims 2 should make this a priority.
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