One of the most important decisions of financial managers is the way of financing a business entity. The financing decision is influenced by various factors that need to be taken into account in order to achieve a satisfactory level of profitability of the company, so that all liabilities can be settled in a timely manner and so that a profit can be made. In accordance with financing decisions, managers also make decisions about the capital structure of the company. There are various scientific theories relied on by the management of companies that give different opinions about the capital structure. The paper deals with 4 main theories, Miller - Modigliani, traditional theory of capital structure, choice theory and models based on asymmetric information. The subject of the research is to investigate which investments are more profitable for investors and how long-term investment of real assets affects the capital structure of the company. The paper came to the conclusion that long-term investment is characteristic of investing in real assets from which multiple effects are expected. The uncertainty that investors face today imposes the need to know the investment process and the relationship between real and financial investments. Increasingly, individuals are entering the world of investment, not just businesses. The most common investments in real property are those in real estate and investment gold. Most of these investments are made in these two forms of assets, due to their stability on the market, they are not subject to the effects of inflation as much as other assets. Also, the trend of investing in real assets is investigated on the basis of available data from the Central Bureau of Statistics. In the future, an increase in the number of investments in investment gold is predicted, and thus its price growth will be due to the increase in demand.