It’s ice. This, like the other crater is relatively young. Ice was exposed and ejected by the hit. Older craters have had their ice either sublimated or covered with dust.
It’s a planet-sized diamond.
First panel:
Zero: "What are you looking at?"
Beetle (looking through a telescope): "There's a little bright light on the Ceres asteroid."
Second panel:
Beetle: "Nobody knows what it is.
Zero: "Maybe it's the flashlight I lost."