If B is an idempotent matrix, and A = I - B, then
A2 = A
A2 = I
AB = O
BA = O
B is an idempotent matrix
∴ B2=B
Now, A2=(I−B)2
=(I−B)(I−B)=I−IB−IB+B2=I−B−B+B2=I−2B+B2=I−2B+B=I−B=A
Therefore, A is idempotent. Again,
AB=(I−B)B=IB−B2=B−B2=B2−B2=O
Similarly, BA=B(I−B)=BI−B2=B−B=O.