A shop assistant dips into the till and pockets a $100 bill. The employee has stolen $100 dollars, right? WRONG!!
The shop is down $100 on the day's takings, but next day the owner has to restock the item that sold to generate that $100 in the till. It costs the owner $80 to buy the replacement, so his out of pocket expense is $180. The $100 from the till plus the $80 from his pocket.
The employee stole $180.00. That's consequential damages!