Business is about creating value.
“Value” is here… um… pretty anything that is of value: products, services, capital, information, emotions, health, security (taking over risks) or things leading to value (like software features or legal regulations). When value is created, it can be sold to customers in exchange to other kinds of value.
Normally, you have to invest some existing value to create new value. But sometimes, it is not the case. Especially in software development, you can often see how a new value is created as a by-product, or even because of NOT doing something.