Hi Gilles,
I'm really not sure about your hose calculation. Is 25mm the outer diameter or is it the inner diameter? The area we're talking about is the area that the water flows through and does not include the tube's wall thickness.
I'm not sure why there's a need to guess. Just pick the number of holes you want to drill. If you pick 70 holes then each hole must have a cross sectional area of 490/70 = 7 square mm.
Each hole that you add increases the friction and lowers the pressure as the water pours out so there is some loss there and you want to avoid having a lot of holes, but basically it's as you described.
Cheers,