Your business loss in 2024 may or may not carryover to 2025. The only way this could happen is if your business loss exceeded your non-business income resulting in a net operating loss, which can be carried forward to future years. Since you are on a cash basis, expenses are supposed to be deducting in the year that they are incurred and the same applies to reimbursements.
Even though you are deducting expenses in 2024 and adding the associated reimbursement in 2025, the expense are deductible so your income will be understated in 2024 and equally overstated in 2025, so they will net or "wash" in that sense.
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