Probably microcement which is what we've got in our toilet/bathroom. We have it floor to ceiling and it's waterproof so good for wet rooms etc. It's the grey stuff in the first four pics here: https://www.dezeen.com/2016/11/14/sunken-bath-studio-304-glazed-garden-bathtub/
I don't really know about the Venetian plaster @diable mentioned - I think it's different but it looks very similar.
Great and close suggestions by everybody but Fox's suggestion seems to be the closest visually.
Nice.
@Stonehedge started
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Probably microcement which is what we've got in our toilet/bathroom. We have it floor to ceiling and it's waterproof so good for wet rooms etc. It's the grey stuff in the first four pics here:
https://www.dezeen.com/2016/11/14/sunken-bath-studio-304-glazed-garden-bathtub/
I don't really know about the Venetian plaster @diable mentioned - I think it's different but it looks very similar.