To find a percentage of a number we multiply the percentage times the number and get the result, here we have the percentage and the result and need to find out which number it corresponds to, lets write an equation to do so and keep in mind that the percentage itself can be written in a different way:
225% = 225 out of 100 = 225/100
So we have this equation, where we call x the number we are looking for:
(225%)(x) = 81
(225/100)(x) = 81
so we solve for x:
225x = 81*100 = 8100
x = 8100/225
x = 36
The original number is 36, hence 225% of 36 is 81