This may sound odd, but soak the piston and head for an hour or so in a solution of dish washing/ cleaning fluid and polish with a dry lint free soft cloth (an old cut up t-shirt works well!). This trick works for me every time, just be sure to put some after run oil or wd40 down the block when finished and before running rotate the crank whilst spraying a little more wd40 into the block through the glow plug port & carb intake. It will help re-lube the piston & liner and help dispel moisture from the engine, not to mention add lube to the bearings.
As olds97_lss said, it's carbon residue from the combustion process, mainly from running rich, also known as getting "coked up" in the motor vehicle trade. Better to clean periodically as in my own experience it doesn't help good combustion and can play on tuning, not by much, but enough to never quiet get that balance you want/need.