Likely a build up of decaying organic material. That's why it's important not to disturb your sand too much and also, why a lot of people go with bare bottom tanks.
I personally prefer a sand bed. I vacuum about 1/8 to 1/4 of the sand bed once a month or every other month. In other words, I'm only disturbing part of the sand bed when I vacuum and, I'm removing the built up organics as opposed to allowing them to remain in the system.