The body stops burning fat and carbohydrate reserves, switching to alcoholic fuel, and these fat reserves, prepared for burning, are simply put aside for the future. In the folds above the belt, for example.
Perhaps if you drink fewer calories with beer and vodka than you expend. This is the holy truth of losing weight and you don't need to know anything else.
However, it is believed that calories from alcohol are not absorbed, since the body perceives everything different with alcohol as poison and, accordingly, displays it as poison, without looking for micro and macro nutrients in it. I haven't seen fat drunks yet.