Effective Space Utilization
Generally the space above Door height is of wasted if not utilized for overhead Water storage or localized water heaters. In my current apartment it is thus wasted in Toilet attached to Master Bedroom. ( As Hot water is provided from central Storage type heater installed in common Bathroom !!!)
Best way to utilize this space is have loft above bathroom which can be used for storage or bed space as lot of floor area is covered by Bed and Storage cabinets.
While the construction cost can be debatable, effective space utilization needs innovative thinking as seen in picture.
Storage Cabinet can be replaced by Staircase with Storage. Cost of loft and bed can offset up to some extent if not fully ( Depends on Design - Storage space of bed space and Material selection ). Also blockwork above bathroom door height will be saved to create loft entry.