Belt magnetorheological finishing (Belt-MRF) is a promising tool for large-optics processing. However, before using a spot, its shape should be designed and controlled by the polishing gap. Previous research revealed a remarkably nonlinear relationship between the removal function and normal pressure distribution. The pressure is nonlinearly related to the gap geometry, precluding prediction of the removal function given the polishing gap. Here, we used the concepts of gap slope and virtual ribbon to develop a model of removal profiles in Belt-MRF. Between the belt and the workpiece in the main polishing area, a gap which changes linearly along the flow direction was created using a flat-bottom magnet box. The pressure distribution and removal function were calculated. Simulations were consistent with experiments. Different removal functions, consistent with theoretical calculations, were obtained by adjusting the gap slope. This approach allows to predict removal functions in Belt-MRF.