There are many factors that are involved in “food storage.” These include calories in verses calories out (Is the energy you expend equal to or greater than the calories consumed), basal metabolism, genetic predisposition, and food quality. Carbohydrates can be stored in limited amounts as glycogen in your liver and muscle cells. They will be used throughout the day for every activity from studying to sprinting. Fats are easily stored directly or indirectly as a result of over consumption of carbohydrates, proteins, fats and alcohol. Protein is mainly used to build muscle and provides building blocks for most of our anatomical structure. Although we cannot change our genetics, we can increase our metabolism. This will come in due time and will result in the flatter abdominal area that you are looking for. Remember that food quality is essential to results and overall wellbeing.
As far as muscle breakdown and repair goes. Yes, it is possible to make muscles bigger in this way. Again many factors are involved and the actual style of training makes a major difference. Fortunately abdominal muscles respond somewhat differently to training and take quite a bit of effort and planning to make them grow.

George Tabares Fit. Spec./MT