Freelance Income and Expense Breakdown After 3 Years: A Motion Designer's Real Numbers and Challenges at 26
Summary:
This video provides a transparent breakdown of a 26-year-old motion designer's freelance income and expenses over three years, specifically detailing figures for 2025. Key takeaways include:
- The freelancer operates under a micro-enterprise status, explaining the implications for taxes and ceilings.
- His work is split, with 60% dedicated to content creation (YouTube, Instagram, TikTok) and 40% to audiovisual services (motion design, editing, filming).
- Content creation, especially through social media collaborations, has become his primary and fastest-growing revenue stream, surpassing traditional audiovisual services.
- He details gross income from various sources like YouTube sponsorships, Instagram/TikTok collaborations, and AdSense/TikTok views.
- A comprehensive calculation reveals his net annual income after deducting social contributions (Urssaf), income tax (using the "versement libératoire" option), and business taxes (CFE), as well as professional expenses like software subscriptions and video production costs.
- His net monthly income for 2025 is calculated to be €5,041.68, representing a significant increase from previous years.
- He discusses reaching a "glass ceiling" due to exceeding the micro-enterprise revenue limit, necessitating a shift to a different legal structure next year, and reflects on the temporary nature of influencer income and the importance of work-life balance.
3 Years in Freelance: The Financial Overview [0:00]
This video offers a transparent look into a 26-year-old freelance motion designer's financial performance over three years, with a detailed breakdown for 2025 (January to December). He operates as a micro-entrepreneur and will share his actual income, expenses, and insights into whether freelancing is a viable path.
- Context on Freelance Activity [0:19]
- He has been a freelancer for three years, mainly as a Motion Designer, Video Editor, Cameraman, and Content Creator.
- All figures presented are real and precise, covering gross income, expenses, taxes (Urssaf), and net profit.
- His legal status is a "micro-entreprise," which he manages himself from his apartment.
Activities Breakdown [0:47]
The freelancer adjusted his time allocation in 2025 compared to previous years.
- Revenue Distribution [0:52]
- 60% Content Creation: This includes work for YouTube, Instagram, and TikTok.
- 40% Audiovisual Services: This encompasses motion design, video editing, and filming.
- Shift in Focus [1:04]
- In previous years (2023, 2024), audiovisual services constituted 70% of his time.
- The shift to more content creation was driven by better opportunities and higher earning potential in this area.
Audiovisual Services [1:20]
This is the first pillar of his income, involving direct client services.
- Projects Undertaken [1:25]
- YouTube Channel Branding: Creating intros and animations for large YouTube channels, including projects for Tibo InShape and Mike Horn.
- Live Event Coverage: Filming during football matches.
- App Animations: Developing animations for a mobile application.
- Corporate Videos: Editing corporate content.
- Documentary Work: Contributing to his first documentary for Canal+.
- Gross Revenue for Audiovisual Services in 2025: €19,400 [1:46]
- Revenue Comparison with Previous Years [1:51]
- 2025: €19,400 (-9% from 2024, -31% from 2023)
- 2024: €21,278
- 2023: €28,290
- The decrease is attributed to choosing more "pleasure projects" that he enjoyed, even if they were less lucrative, enabled by higher income from content creation.
- Explanation of VAT (TVA) [2:24]
- He clarifies that all figures are pre-tax (HT - Hors Taxe).
- He charges 20% VAT to clients but remits this directly to the state, so it does not count as personal income.
Content Creation [4:12]
This activity constitutes 60% of his time and is his main income driver.
- YouTube Sponsorships [4:21]
- Number of Videos: He released 5 videos in 2025, all of which were sponsored.
- Average Earnings per Sponsor: Between €2,500 and €4,000 (gross/sponsor) [4:50].
- Factors Affecting Price: Varies based on video topic, brand, type of placement (integrated, dedicated), and rights usage.
- He works with an independent agent who manages contracts and new collaborations, taking a percentage of the deal (already deducted from the figures presented).
- Gross Revenue from YouTube Sponsorships in 2025: €23,204 [5:34]
- Revenue Comparison with Previous Years [5:38]
- 2025: €23,204 (+38% from 2024)
- 2024: €16,755
- 2023: €8,107.17 (+186% from 2023)
- Instagram & TikTok Collaborations [5:47]
- Audience Size: Approximately 100,000 followers on Instagram and 45,000 on TikTok.
- Average Earnings per Collaboration: Between €2,500 and €5,000 (gross/collab) [5:58].
- Types of Collaborations: Can involve stories, Instagram Reels, both, or creating content for the brand to run as paid ads without posting it on his own accounts.
- Gross Revenue from Instagram & TikTok Collaborations in 2025: €46,940 [6:18]
- Revenue Comparison with Previous Years [6:25]
- 2025: €46,940 (+230% from 2024)
- 2024: €14,240
- He notes the significant growth, highlighting the lucrative nature of influencer marketing.
- YouTube & TikTok Views (AdSense & Creator Fund) [6:52]
- YouTube RPM (Revenue Per Mille views): Approximately €5.54 per 1,000 views [7:14].
- TikTok Views: Approximately €0.30 per 1,000 views [7:18], significantly lower than YouTube.
- Gross Revenue from Views in 2025: €3,492.58 [7:27]
- Revenue Comparison with Previous Years [7:31]
- 2025: €3,492.58 (-19% from 2024)
- 2024: €4,295.83
- 2023: €3,462.75 (+1% from 2023)
- The slight decrease is attributed to posting fewer videos in 2025.
Gross Revenue for 2025 [7:48]
This section totals all the gross income streams.
- Total Gross Revenue Calculation [7:55]
- Audiovisual Services: €19,400
- YouTube Sponsorships: €23,204
- Instagram & TikTok Collaborations: €46,940
- YouTube & TikTok Views: €3,492.58
- Total Gross Revenue: €93,036.58 [8:10]
- Gross Revenue Comparison with Previous Years [8:17]
- 2025: €93,036.58 (+59% from 2024)
- 2024: €58,518.83
- 2023: €39,859.42 (+133% from 2023)
- He acknowledges this impressive growth but notes that this is his physical maximum for work, and he doesn't know if he can sustain or increase it without external help (hiring).
Net Income Calculation [8:46]
This section details the deductions and expenses to arrive at the final net income.
- Social Contributions (Urssaf) [8:49]
- For BNC (Bénéfices Non Commerciaux) activity, the rate is 23.2% of gross income.
- A recent change from January 2026 will increase this rate to 25.6%.
- Income after Urssaf: €71,264.58 (net before income tax) [9:08]
- Income Tax (Impôts) [9:13]
- He opted for the "versement libératoire de l'impôt sur le revenu" (flat-rate income tax), paying 2.2% of his gross revenue with each Urssaf declaration.
- This means he owes €0 in additional income tax at the end of the year, provided he remains eligible.
- Eligibility criteria depend on the "Revenu Fiscal de Référence" (RFR) not exceeding a certain threshold (€27,478 per family quotient part for RFR 2022 for a 2024 application). He expects to exceed this for future years, losing this benefit.
- He recommends "La Micro by Flo" for resources on micro-enterprise administration.
- Income after Urssaf and Income Tax: €69,217.58 (net before CFE) [9:19]
- Business Tax (CFE - Cotisation Foncière des Entreprises) [10:28]
- This is a local tax based on the company's domiciliation.
- He pays a relatively small amount (€123) due to his company's location, acknowledging that it is an "unjust" tax as others pay significantly more (€300-€600).
- Income after Urssaf, Income Tax, and CFE: €69,094.58 (net before professional expenses) [10:39]
- Professional Expenses (Dépenses professionnelles) [10:53]
- In a micro-enterprise, there are no "frais de société" (corporate expenses) in the same way as other company structures, meaning all expenses come directly from his pocket.
- Subscriptions: €741 (Adobe Suite, Vimeo, domain name, etc.) [11:15].
- Video Production Costs: €7,503.32 (paying editors, actors, travel, etc.) [11:23].
- Electricity for PC: €350 (an estimation for his work computer's annual electricity consumption) [11:35].
- Total Professional Expenses: €8,594.32.
- Final Net Income for 2025:
- Monthly Net Income Comparison with Previous Years [12:16]
- 2025: €5,041.68 (+60% from 2024)
- 2024: €3,160.20
- 2023: €2,475.10 (+104% from 2023)
- He expresses gratitude and awareness of his fortunate situation.
The Freelance Glass Ceiling [13:00]
The freelancer reflects on potential limitations and future challenges.
- Physical and Administrative Limitations [13:03]
- He believes he has reached his physical capacity for work and cannot achieve a "better year" without structural changes.
- Having exceeded the micro-enterprise revenue threshold of €77,700 for two consecutive years (2024 and 2025), he will be legally obligated to transition to a different company structure in 2026. This implies more complex accounting and potentially higher taxes.
- Work-Life Balance and Content Strategy [13:20]
- He has worked extensively, including many weekends, to meet deadlines and manage projects.
- He questions whether he wants to produce more content simply for the sake of it, preferring quality over quantity.
- He values his current work-life balance, allowing him to alternate between freelance projects and content creation.
- He acknowledges the temporary and unpredictable nature of income in the influencer sphere and remains grounded despite his current success.