It is a bit hard to understand your question. Could you explain your question in more detail? If english is not your native language, perhaps also write the question in your native language?

The FAT and NTFS filesystems which are used by Windows can use most of the partition space both for data and meta-data (directories, allocation table, ...). Therefore, formatting can also destroy some meta-data.
With a FAT filesystem, I guess you mostly loose the file-allocation table at the beginning of the partition, which contains the information how the blocks of a file are chained together. If you do not have any fragmentation, and you can recognize the beginning and end of the fileformats, then some tools can recover that, but if you have fragmentation (the blocks are not consecutive), you have lost the information which blocks belong together to a file.
If I remember correctly, it could be even worse with NTFS, because the meta-data is always spread across the whole partition.
Perhaps the graphs on page 29 explain it better: https://www.kernel.org/doc/ols/2011/ols2011-suzaki.pdf

Formatting does not overwrite much, but it does overwrite some things. So you should not rely on formatting to really delete your data, but you should also not rely on formatting to preserve your data in a recoverable state. It's not all black or white, it's gray ...