Split into test and train set before or after generating document-term matrix?

I’m working on simple machine learning problems and I trying to build a classifier that can differentiate between spam and non-spam SMS. I’m confused as to whether I need to generate the document-term matrix before splitting into test and train sets or should I generate the document-term matrix after splitting into test and train?

I tried it both ways and found that the accuracy is slightly higher when the I split the data before generating the document-term matrix. But to me, this makes no sense. Shouldn’t the accuracy be the same? Does the order of these operations make any difference?