Here's what's balancing: I've traded assets worth X dollars for a company with Y dollars of tangible assets plus G, the fudge factor that makes both sides equal. I've traded X dollars of assets for X dollars of assets, where Y dollars is like real estate and cash in the bank and financial instruments and tools and stuff, and G = X - Y is some intangible/uncertain/something that caused me to pay $X for $Y of stuff.
Before the purchase, I had some pile of assets worth $A. After the purchase, I still have some pile of assets worth $A. The purchase balances.
Before the purchase, I had some pile of assets worth $A. After the purchase, I still have some pile of assets worth $A. The purchase balances.