So if you don't want tiles, there is the option to paint the walls in color or white and then paint over with Capaplex from Caperol, and then apply a plastic coating (putty), which is a transparent layer that dries like a glass surface and is definitely 100% waterproof. If you have textured wallpaper underneath, there are nice color effects.
There are also plenty of synthetic resin putties that are water-resistant and can be used for such purposes. Also for floors in concrete gray, which can be sanded smooth afterwards and painted with a special sealant.
There are always many options for everything, e.g., stainless steel plates on the floor, or beautiful wood, sealed with boat varnish, etc.