This study performed on randomly selected seven sample plots in leguminous black locust (Robinia pceudoacacia L.) plantations and five sample plots in umbrella pine (Pinus pinea L.) plantations on coal mine soil/spoils. Soil samples were taken from eight different soil depths (0-1, 1-3, 3-5, 5-10, 10-20, 20-30, 30-40, and 40-50 cm) into the soil profile. On soil samples, bulk density, fine soil fraction (Ø < 2 mm), sand, silt and clay rates, soil acidity (pH), organic carbon (C(org)), and total nitrogen (N(t)) contents were investigated. Also, some forest floor properties (unit mass, organic matter, and total nitrogen) were determined, and results were compared statistically between umbrella pine and black locust. As a result, 17 years after plantations, total forest floor accumulation determined as 6,107 kg ha(-1) under black locust compared to 13,700 kg ha(-1) under umbrella pine. The more rapid transformation of leguminous black locust forest floor creates organic carbon that migrates further into the mineral profile, and rapid accumulation of C and N in the soil profile was registered. Slower transformation processes of forest floor under umbrella pine result in lower soil N ratio and greater quantity of forest floor. Higher soil pH under leguminous black locust was determined significantly than umbrella pine. In conclusion, the composition of symbiotic nitrogen fixation of black locust appears to be a possible factor favoring carbon and nitrogen accumulation and, consequently, soil development. Clearly, both tree species have favorable impacts on initial soil formation. The umbrella pine generates the more forest floor layer; in contrast, black locust forest floor incorporates into the soil more rapidly and significantly increases soil nitrogen in upper soil layers.