Hi, Marcel.
I understand you skepticism and I am a skeptical man myself, so I have not drawn any final conclusions of the man myself.
But I wouldn't consider the fact that he stretches his neck as a trick. First, the bowl must weight something, even if it is "attached" to the forehead, which might require pumping more blood to the head (the veins) etc. Moreover, we don't know what it might require from his brain to do that (the switch).
I wonder if you even come close to this balancing of a bowl on a forehead.
Also, see for example the following video, at about -2:30 minutes you'll see him sticking a transparent tape case to the forehead and rotating the head. It can't be balanced.
Magnetic man Miroslaw Magola with another on Yahoo! Video
I suggest to find a way to better analyze him.