The first toilet facilities on sail vessels being men o war or merchantment was at the bow, or "HEAD" of a ship. It was a hole in the deck, forward of the waterline, and was washed out by wave action...
Back in the days of the Sailing Ships, the Navy (and all vessels) placed their bathrooms at the front (the bow, or Head) of the ship. (The "Head" also is a reference to the ornate decorations of...
We call the convenience room the loo, the toilet and the WC, calling it the restroom or bathroom is too euphemistic for British tastes. We call the room where we take a bath the bathroom.