This question isn’t necessarily about Laplacian matrices!
Given the incidence matrix $B_S$ of an undirected graph $S$, we can calculate $B_SB_S^T=D_S-A_S$, where $D_S$ and $A_S$ are the degree and adjacency matrices, respectively, of $S$.
Furthermore, given the directed incidence matrix $B_T$ of a digraph $T$ with underlying undirected graph $S$, we can calculate $B_TB_T^T=D_S-A_S$, where $D_S$ and $A_S$ are the degree and adjacency matrices, respectively, of undirected $S$.
For a digraph $T$, let $A_T$ be $T$’s (directed) adjacency matrix and $D_T$ be defined such that ${D_T}_{i,j}=0$ if $i\neq j$ and ${D_T}_{i,j}={D_T}_{i,i}=\deg^-(i)+\deg^+(i)$ if $i = j$. From the literature, it is unclear whether $D_T-A_T$ can be expressed as a simple product of meaningful matrices (not in the $MM^T$ format) without using $D_T$ or $A_T$. I’m also interested in the same question for $D_T$ defined to instead represent the indegree or the outdegree of each vertex rather than the sum of the two. Any insight is appreciated.
(You can find the differences between the incidence matrices of undirected and directed graphs on the “Incidence matrix” Wikipedia page).