How to make an identic layout after splash screen

Question

My splash screen is a layer-list drawable as background in app theme. Here is it:

background_splash.xml

<?xml version="1.0" encoding="utf-8"?>
<layer-list xmlns:android="http://schemas.android.com/apk/res/android">

    <item
        android:drawable="@color/dark_blue"/>

    <item android:top="100dp">
        <bitmap
            android:gravity="top"
            android:src="@mipmap/img_logo"/>
    </item>

</layer-list>

As you see, I place the logo with margin 100dp from the top. Then I try to do the same in my fragment layout:

fragment_start.xml

<?xml version="1.0" encoding="utf-8"?>
<RelativeLayout
    xmlns:android="http://schemas.android.com/apk/res/android"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:background="@mipmap/bg_create_account">

    <ImageView
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        android:src="@mipmap/img_logo"
        android:layout_alignParentTop="true"
        android:layout_centerHorizontal="true"
        android:layout_marginTop="100dp" />

</RelativeLayout>

But the logo in the layout appears lower than logo on the splash screen. I thought, the problem is in the default margin of Activity. But if I set:

<dimen name="activity_horizontal_margin">0dp</dimen>
<dimen name="activity_vertical_margin">0dp</dimen>

Nothing still happens. I always see the "jump" of logo from top to down about 10-20 dp. How can I avoid it?

EDIT: My activity xml:

<?xml version="1.0" encoding="utf-8"?>
<LinearLayout
    xmlns:android="http://schemas.android.com/apk/res/android"
    android:orientation="vertical"
    android:layout_width="match_parent"
    android:layout_height="match_parent">

    <LinearLayout
        android:id="@+id/container"
        android:layout_width="match_parent"
        android:layout_height="match_parent"
        android:orientation="vertical"/>

</LinearLayout>

EDIT 2: I tried to pick up the distance manually and if I set <item android:top="125dp"> (or 126dp) and leave android:layout_marginTop="100dp" I see no "jump". It means the difference is 25 or 26 dp, but where are they?

EDIT 3: according to answer from Bryan the issue exists only in Android 4.4(API 19) and above. To avoid it I overrode styles.xml in folder values-19 with:

<item name="android:windowTranslucentStatus">true</item>

Answer 1

It seems drawable that you use for the splash screen does not take into account the size of the status bar, but the Activity does. This is the ~25dp difference you are observing, though this height of ~25dp is not guaranteed to be the same on all devices.