Selecione um registro apenas se o anterior tiver um valor menor

SELECT  a.ID, a.SerialNumber, 
        b.Remain_Toner_Black BeforeCount,
        a.Remain_Toner_Black AfterCount
FROM    
        (
            SELECT  A.ID, 
                    A.SerialNumber, 
                    A.Remain_Toner_Black,
                    (
                        SELECT  COUNT(*)
                        FROM    tableName c
                        WHERE   c.SerialNumber = a.SerialNumber AND
                                c.ID <= a.ID) AS RowNumber
            FROM    TableName a
        ) a
        INNER JOIN
        (
            SELECT  A.ID, 
                    A.SerialNumber, 
                    A.Remain_Toner_Black,
                    (
                        SELECT  COUNT(*)
                        FROM    tableName c
                        WHERE   c.SerialNumber = a.SerialNumber AND
                                c.ID <= a.ID) AS RowNumber
            FROM    TableName a
        ) b ON a.SerialNumber = b.SerialNumber AND
                a.RowNumber = b.RowNumber + 1
WHERE   b.Remain_Toner_Black < a.Remain_Toner_Black

• Demonstração do SQLFiddle

╔══════╦═════════════════╦═════════════╦════════════╗
║  ID  ║  SERIALNUMBER   ║ BEFORECOUNT ║ AFTERCOUNT ║
╠══════╬═════════════════╬═════════════╬════════════╣
║ 7331 ║ Z5UEBJAC900002Y ║          36 ║        100 ║
║ 7088 ║ 3960125290      ║           0 ║         93 ║
║ 7100 ║ 3960125290      ║          93 ║        100 ║
╚══════╩═════════════════╩═════════════╩════════════╝