A spreadsheet is a way to set up relationships between numbers.
Sure, a spreadsheet will make graphs and do arithmetic and create really good-looking tables, but most of that is just snazzy extras. The heart and soul of a spreadsheet is its ability to let you set up relationships between sets of numbers, and then play with the numbers to see what happens.
For example:
By setting up correct relationships between the different values, we give ourselves the ability to "play" with the actual numbers to see what happens.