What is Mulm & how do I get it?
Mulm is Nitrifying bacteria along with its carbon based food source, decayed plant material, fish waste detritus, invertebrates, diatoms, other algae, BGA etc. It is loaded with organic matter, bacteria and fungi, as well as a source of food for them. It can therefore be considered as active living thing and adds precisely what's missing from an established tank to a new one.
Deep Vacuum a substrate, let the water settle in the bucket, the dirt on the bottom? That's Mulm. The dirt in the filter sponge is Mulm. This is the wet "dirt" left on the bottom of a water change bucket after vacuuming the gravel. You wait about 2-5 minutes and pour off the clear water, save the wet soupy stuff left over and add this to the bottom of a new tank setup.
Adding Mulm to the substrate will also help to prevent new tank syndrome – this goes for planted and non-planted tanks.
So mulm is just bacteria and some organic matter. Adding a little peat (not Peat Moss as it is too acidic, try Sphagnum Peat Moss) along with this is good for most planted tank. It is mainly a nice starter culture along with an organic food for the bacteria to eat. New tanks have very little of this type of food for bacteria (they just use the NH4 / NO2 from the fish), however they still need a carbon source (not CO2 but reduced carbon, just like us eating our carbohydrates).