Let $A$ and $B$ be two matrices of dimension $n \times m$ where $m < n$ and the ranks of $A$ and $B$ are $m$. One can show that if $\operatorname{im}(A) = \operatorname{im}(B)$ then $A^{\top} B$ is invertible ($\mathrm{im}(A)$ is the image of $A$). However, the reverse is not true -- $A^{\top} B$ does not mean that $\operatorname{im}(A) = \operatorname{im}(B)$.
Still, if we know $A^{\top}B$ is invertible, what can we say about the relationship between $A$ and $B$, or some relationship between images of $A$ and $B$?