Easy: double entry is append only database (immutable data). To compute account value you sum() over all transactions. Each transaction is required to sum to zero (credits=debits), so the sum over all transactions is also zero (balanced). You store the history of transactions.
If you instead update account values in place (stored as sums) then you can't check your accounts are balanced (missing money bad)
If you instead update account values in place (stored as sums) then you can't check your accounts are balanced (missing money bad)