腹 is built from the 月 and 复 (return (top of 復)) components.
It belongs to a phonetic family with 復, 複, and 覆 — they share the 复 component and the reading フク.
A common word using 腹 is お腹 (おなか), meaning “stomach”.
Don't confuse it with 復, 複, and 覆 — 彳 return, 衤 duplicate, 月 belly, 覀 cover