An easy way is to assume that you play a certain number of games, say 100.
Since you have finished 75% of the season, you have played 75% of 100 games, which is 75 games.
You have won 40% of these 75 games; so, you have won 40% of 75 games, which is 30 games.
You want to end the season with same number of wins as losses, which would be 50 games.
Therefore, you will need to win 50 - 30 = 20 games.
Since there are only 25 games left, you will need to win 20 / 25 = 0.80 = 80% of your remaining games.
[No matter how many games you assume that you play in a season, this percentage will remain the same.]