The reason is that there is simply no source data for line 25 — the program calculates it using a formula, and if the base indicators are missing, the result automatically comes out as zero (or the amount goes into line 26). This is not a program error, but a consequence of unfilled data from which line 25 itself should be formed.
How to fix it
You need to check and fill in the indicators that underlie the calculation of line 25. Once the source data is entered, the line starts to be formed correctly — the formula calculation pulls in the required value automatically, and the amounts no longer "fall through" into line 26.
Essentially, the sequence of actions is as follows:
1. Check the structure of the FNO 300.00 declaration and find where line 25 gets its data from.
2. Make sure that all necessary source indicators are filled in.
3. After filling in — recalculate the declaration: line 25 will be formed correctly, without zeros and without transferring to line 26.
If, after filling in the data, the line still remains zero, it is worth double-checking which specific operations or indicators should be included in the calculation base — some of the data may have been entered into the wrong lines or sections of the declaration.