To understand exactly what waterproof flooring does, let’s first take a look at what it means to be water resistant. Water resistant floors most likely have a particular element of their flooring, usually the top layer, that keeps water from soaking through as fast as it normally would. Most all hard flooring materials have this ability.
However, eventually the water does soak through. This is especially the case with the seams of water-resistant floors. Unable to stand up to the moisture, the liquid soaks through to be absorbed by the core, which then becomes swollen and problematic.
Waterproof flooring, on the other hand, puts a full stop to any kind of liquid penetrating the surface. And even if it does, the backing and core are made of cork or foam that will not soak up water, therefore no damage is seen.