In reply to m0unt41n:
You can still (probably) do it if you really want to, depends on that floor.
If you can't get a runoff for the water then you use an electric pump.
There are a lot of disabled people living in bungalows with concrete floors who have wet rooms, it's often not a huge problem.
You wouldn't lift a shower tray, like you say because of leaks but you access the pipework via the drain.
Level showers trays usually have a frame underneath, so you'd need to accomodate the depth of the frame as well, or they are preformed to allow for drainage and you'd need to cut some depth for that two.
If toe stubbing is your only concern you could try a small slope instead of a step. But if all the pipework is above the floor currently, and you can't cut into the screed, then steps is probably the way.