Change Cipher Spec message means: from now on, records will be encrypted with the newly negotiated cipher suite and keys. So all subsequent records will be encrypted, and that's what you observe: an encrypted record. Of course you cannot see the contents: that's the point of encryption.
Right after the
Change Cipher Spec follows a
Finished message, which serves as confirmation that the handshake worked properly. The raw contents have length 12 bytes, and are computed as a sort-of hash of all previous handshake messages. These 12 bytes will be encrypted, which entails adding the record MAC value, then possibly some padding (if using a block cipher in CBC mode).
For instance, if, in your example, you used a cipher suite with 3DES in CBC mode as block cipher, and SHA-1 for integrity, then 20 bytes are appended for the MAC, then between 1 and 8 bytes for padding, so that the total length is a multiple of 8 (3DES uses blocks of 8 bytes). This yields 40 bytes, and that's precisely what you observe.
See the standard, in particular section 7.4.9 for the
Finished message; see also this answer for a walk-through of SSL/TLS.