You can't build abdominal muscles, but you can show them-because abdominal muscles are actually shared by everyone. At most, this belt will make you passively lose fat and expose your abdominal muscles.
Passive fat reduction, after a long time, is extremely bad for psychology.
It is still suggested that it is best to run every day, buy a fitness mat and insist on doing sit-ups-the effect on body and mind is not comparable to any belt.