Your belly fat might not be coming from the food you eat. Not all fat is the same because certain body shapes come from different sources. When hormones get stressed, a person can start to accumulate fat in the midsection as described in my new book titled, "The 7 Principles of Fat Burning".
The main reason why the body accumulates fat (or potential energy) in the stomach has to do with the body's survival mechanism in response to stress.
This is how it works:
Under stress, the body doesn't burn fat. Instead, it burns sugar, explaining why cravings for carbohydrates are so common. After sugar gets used up, the body burns its protein reserves-- muscles, not fat. This is the adrenal glands at work, forcing the body to break down muscle protein; first, in the legs (thigh muscles) and next, in the buttocks. Hormones are re-directing the muscles into fat in the belly. This why so many people with sagging bellies have weak knees and legs while climbing stairs. The body is attempting to survive by storing fat around the vital organs, which just happens to be in your stomach. One of the body types can be described as the adrenal (pendulous "hanging" abdomen) and there are 3 other types.
Because any and all stress worsens the adrenals (stress gland), exercise means too much stress for the adrenal body type. Adrenal body types who exercise too much actually gain weight. In fact, their legs get skinnier as their bellies get fatter.
Dieting, cutting calories, or being hungry also adds stress to the body, worsening the condition. This is from the stress hormone called cortisol.
Another interesting fact is that your adrenal hormones are made from cholesterol. Reducing dietary fats and cholesterol is very bad for the adrenal glands due the necessary raw material needed to build adrenal hormones.