This is the same spot in downscan. Depth is about 23 meters in a Swedish freshwater lake. So Matt is right, there is no vegetation layer involved, but probably sediment. The lake is situated in a region with a lot of lakes with a peaty soil and scattered boulders.
Which explains the reason why the depthfinder is having difficulties to determine depth on some places and the isolated strong returns, seemingly below bottom. (see screenshot 2D sonar)
This is only my opinion.
But this makes it really difficult to build accurate depthmaps.