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Two ways to look at it:
A percentage is a number out of 100, ie the numerator (top number) of a fraction with 100 as the denominator (bottom number).
Make the fraction and then multiply it by the something.
eg 5% of 25 = 5/100 x 25 = 1.25
Alternatively, find 1% by dividing by 100 and then multiply this by the required percentage,
eg 5% of 25: 1% of 25 is 25 ÷ 100 = 0.25
→ 5% is 5 times this, ie 5 x 0.25 = 1.25
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