I'll explain to those who haven't subjected themselves to accounting:
When you do your accounting, every plus needs to have its according minus.
What this means is obvious when you have revenue and expense, but you also have assets and liabilites and ways to carry figures from one year to the next.
Let's ignore the exotic parts for now (my "retained profit" is negative when I earn a profit whaat).
Let's also ignore for now the Italian rules from the 1200s that everything is just a different type of plus. That's just because mathematicians hated negative numbers until the 1800s.