I assume that the main idea is to find if number is negative and display it in correct format.
For those who use PHP5.3 might be interested in using Number Formatter Class - http://php.net/manual/en/class.numberformatter.php. This function, as well as range of other useful things, can format your number.
$profitLoss = 25000 - 55000;
$a= new \NumberFormatter("en-UK", \NumberFormatter::CURRENCY);
$a->formatCurrency($profitLoss, 'EUR');
// would display (€30,000.00)
Here also a reference to why brackets are used for negative numbers: http://www.open.edu/openlearn/money-management/introduction-bookkeeping-and-accounting/content-section-1.7