"The man is in the bathroom."
Translation:화장실에 남자가 있습니다.
In English the sentences means the same, in Korean, the emphasis is more on the words closer to the end of the sentence. If you put 화장실에 closer to the end, you put more emphasis on the place where the man is (Where is the man? In the bathroom.) If you put 남자가 closer to the end, you emphasize the man (Who is in the bathroom? The man.)
There is a subtle difference to it. As far as I've learned, it is more correct to use ~가 instead of ~는 in this particular sentence. One function of ~는/은 is to indicate a general fact or statement. To use ~는 in this statement would make it incorrect as Man/Men are generally not found or are not always in the bathroom. Therefore, ~가 is used to describe the current situation or what is being currently being observed. I hope this helps a bit. :)
Technically, the subject just needs to be said before the verb or object. Other phrases are ordered freely and will place emphasis on different parts. This sentence is constructed as if it were a response to the question:
그는 어디에 있습니까? ("Where is he?")
화장실에 남자가 있습니다 ("The man is in the bathroom.")