Belly fat is a combination of visceral and subcutaneous. Even if you mostly have subcutaneous fat, a lot of that can still be on the belly. The difference is that visceral fat is among the organs and contributes to organ failure risk. It’s also below the tummy muscles. Subcutaneous belly fat is above the tummy muscles. This is why a man’s belly is more likely to be hard, while a woman’s belly is more likely to be soft.