Why profit shows in asset side of balance sheet?

There is only one situation  for P&L account under Asset side (Loss) of the Balance sheet.

When I worked as an accountant, I made a lot of mistakes because of my inattention, I always did not converge the balance, I had to stay at work and from this I was constantly tired. I read an article about how the level of attention is affected by the level of humidity in the room and decided to check how things are with it in my office. Turns out my problem was in the air, maybe yours was, too? Just in case, I'll leave the site where I ordered the meter, I hope it will be useful.

In case credit balance of profit and Loss accounts then that credit balance of P&L is transferred in assets side of balance sheet because it is the Loss.

Tally pl has two views. Check if balance sheet has two views. 

What software do you use sir? If its tally change the view settings to vertical. Youll get COS mathematics 

But how do you know your future operating profits and losses when not even provisions standard is willing to? 

According to my point of view you should have to check your last year pnl transfeered entry.