Some alcoholics with bellies *aren’t* fat. They have cirrhosis of the liver, which can cause the liver to physically become enlarged. This pushes the other organs (like the stomach) further out. Additionally, cirrhosis slows the flow of blood through the livers. That backup of blood causes increased pressure in the vein that brings the blood to the liver (the portal vein), which results in the accumulation of fluids in the abdomen.
Aside from liver problems, alcohol contains many calories. Some alcoholics burn off fewer calories, thus leading to weight gain. Depending on genetics, this fat might be distributed evenly over the body, or may accumulate in certain areas (the abdomen being one of the most common).
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