What the forest floor actually is
The forest floor is not a layer of dirt. It is a layered ecology. The top is leaf litter, twigs, fallen bark, and other recently dead plant material. Beneath that is a denser layer of partially decomposed material, called duff. Beneath that is humus, the dark, fine soil where most of the chemistry happens. Beneath the humus is mineral soil, then bedrock.
The depth varies by climate. In a temperate forest the litter and duff layers may be only a few inches thick. In a boreal forest, deeper, because cold slows decomposition. In a tropical forest, sometimes very thin, because everything is consumed and recycled almost immediately.
Whatever the depth, the layers are doing the same job. Holding the line between what is dead and what is alive.
Mycelium and the network
Most of the fungal life of a forest is invisible. Mushrooms are the fruiting bodies. The actual organism is a vast underground network of filaments, called mycelium, that can extend over hundreds of square feet from a single fungus.
Mycelium connects to the roots of trees in partnerships called mycorrhizae. The fungus extends the surface area of the root system, helping the tree access water and minerals. In exchange, the tree shares some of the sugar it produces in its leaves. Both organisms benefit. Most temperate forest trees would not survive without these partnerships.
Beyond bilateral exchange, mycorrhizal networks appear to move resources between trees. Carbon, nitrogen, and signals of stress have been documented passing through the network from one tree to another, sometimes across species. The picture of a forest as a collection of competing individuals is too small for what the soil reveals.

The work of decomposition
Most of the visible biomass of a forest, eventually, gets broken back down. The decomposers are fungi, bacteria, and a vast number of small invertebrates. They process leaves, branches, fallen trees, and animal bodies into smaller and smaller fragments, until the result is humus that the next round of plants can use.
Decomposition is slow because thoroughness takes time. A fallen log can spend years to decades returning to soil, depending on climate and species. The slowness is part of why mature forests have the floors they have. The accumulated work of decades or centuries of decomposition gives the soil its character.
Disturbing the floor disturbs the work. Compaction by foot traffic. Removal of leaf litter. Heavy machinery. Each of these slows or breaks the underlying process.
Soil as a long-form record
A mature forest soil is, in a literal sense, a long-form record of the forest above it. Pollen grains, charcoal from old fires, isotopic signatures of past climate, and chemical evidence of past plant communities can all be read out of soil cores in many forests. Some of those records go back thousands of years.
The soil is also, structurally, the visible forest's storage system. A large share of the carbon held by a temperate or boreal forest is not in the trunks or canopy. It is underneath, slowly accumulated and slowly released. The floor is, by mass, often the larger half of the forest.
Most people walk through a forest and read only the visible part. The longer life of the place is below.

