Does my former partner have a share in the change of the shop's value as real estate, knowing that he was a partner with 25% of the profits in a plumbing supply shop, and I contributed the shop and 20,0 EGP, and he contributed 30,0 EGP, and the partnership was dissolved and his share was settled at 30,0 EGP and 27% profit?

What you both did by agreeing to liquidate the company is correct. However, the goods are not valued at their cost price, but rather at their market value at the time of liquidation. This is known as tanzid hukmi (constructive liquidation) or valuation, and it is permissible in Islamic law for determining profits. It must be carried out by experts. The change in the shop's value has no relation to the liquidation, as liquidation only applies to the assets of the company that are being sold.