Use money as an example. Negative numbers are debt in this scenario. So explain that if you have $2, that is a +2. If you have a debt of $2, that is -2. So what happens when you take away a debt of $2? So you are effectively subtracting -2. So if you are planning on repaying a $2 debt to your friend but then they say never mind and cancel the debt, you are effectively $2 richer (+2)