One event, two halves. Something wet and soft falls, and you hear a short flat sound as it stops — no bounce, no ring. Then you look down and see what is left: a fat middle with thin edges running out from it. The sound, the action and the mark are all called splat, and the word itself copies the noise.
From the word’s history
The Wiktionary evidence supplied with this batch marks the sound word as onomatopoeic: the word imitates the noise directly. A separate, older splat (the narrow wooden centre piece of a chair back, from Middle English splatten, to spread flat or split) is a different route and is not written up here.
packet 附的 Wiktionary 資料把聲音的 splat 標為 onomatopoeic，也就是直接模仿聲音造出來的字。這解釋了為什麼名詞、動詞、痕跡三個用法都圍著同一個聲音轉。另外還有一個來源不同的 splat，指椅背中間那條窄木板，來自中古英文 splatten（攤平、剖開），這次沒有寫進來。
Wiktionary, "splat"
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