This does not happen only when minimizing to tray, but also when minimizing to task bar. (schroeder's initial posting is unclear on this. It names the taskbar but describes the tray)
You should note, that memory consumption shown in Windows Task-Manager is the working set, which is the amount of physical memory allocated to the app, not actual memory consuption (which is virtual memory consumption).
It appears to me that on minimizing Windows marks discardable and swappable memoryto be reused by other applications. The application will then, after some while receive some messages from the system. In order to process these, windows will have to swap in (or reuse from it's internal pool) the memory required to process these messages.
This is really nothing you should be concerned about.
Mem wrote:But it has no sense to show only memory usage - you have to add virtual memory too (and this is still not the whole SS footprint, as it uses other DLLs etc.).
DLLs are mapped into a process's (virtual) memory space. Thus, they are included in the figure given by Task Manager.