This result is a characteristic of the consequential system model. When you use the "Allocation, cut-off by classification" (Cutoff) system model, the result will be positive and it will be what you maybe expect intuitively. In this process for sulfuric acid, also "steam, in the chemical industry" is produced. Whereas in Cutoff this process is split in two processes by allocation, in Consequential this heat "steam, in the chemical industry" can substitute the "heat" somewhere else and therefore gets subtracted (a credit) from the initial process.