IR4 Question 26 Total income after net losses brought forward

If Box 24 is a net loss, add Box 24 and Box 25A (amount brought forward), and print your answer in Box 26. If Box 24 is a profit and is less than the amount in Box 25A, print the difference between Boxes 24 and 25A in Box 26. This is the total available net loss before net losses and/or subvention payments to or from other companies.