This sonata, completed in 1800, was long believed to have been commenced in 1799, but recent scholarship suggests that its composition also began in 1800. It is Beethoven's last work composed while still adhering to the traditional framework of the sonata, despite his various experimental attempts. In his next work, Op. 26, he took a new step by eliminating the sonata-form movement itself.

I. B-flat Major, 4/4 time, Sonata Form

Exposition

• The principal theme consists of a light, ascending staccato motive and a legato, stepwise descending motive.
• After a transition reminiscent of a string ensemble reduction, featuring bass ostinato and chordal tremolos, leaping legato thirds in the upper voices, and scales or repeated seconds in the lower voices, the subordinate theme appears in F major (mm. 31–).
• The subordinate theme is presented in parallel thirds spanning two octaves, with an accent placed on the third beat.
• Following a transitional passage with arpeggiated figures and octave tremolos, the codetta features a resolute four-octave unison ascending and descending stepwise motion, after which a motive from the principal theme briefly emerges.

Development and Recapitulation

• The development unfolds with the principal theme's motive and the unison motive from the codetta appearing alternately.
• The principal theme's motive dissolves into arpeggiated figures, and a scale passage, seemingly developed from the codetta's unison motive, leads into the recapitulation.
• In the recapitulation, both the principal and subordinate themes appear in the tonic key (B-flat major), and the movement concludes directly with a coda that is not expanded.

II. E-flat Major, 9/8 time

• This is an Adagio slow movement where ornamental passages unfold over a sustained chordal accompaniment. It features two themes: one in E-flat major and another in the dominant key of B-flat major.
• In the middle section (mm. 31–), motives from the first theme are developed, and in the latter half (mm. 47–), both themes are recapitulated in the tonic key of E-flat major.
• This tonal plan and structural organization are remarkably close to sonata form, suggesting an attempt to incorporate sonata form into a slow movement.

III. B-flat Major – G minor, 3/4 time, Menuetto

• Although a dance-form movement, this work features a Menuetto rather than a Scherzo. The main section of the Menuetto is constructed with dotted rhythms and ornamental figures featuring appoggiaturas. The middle section, the Trio, is marked Minore and modulates to the parallel key of G minor. It is characterized by continuously moving sixteenth-note figures and chordal motives with an accent on the second beat.

IV. B-flat Major, 2/4 time, Rondo

• The light and agile rondo theme features a continuously sustained dominant note (F) in the inner voice. After an arpeggiated transitional passage, a syncopated octave theme appears in B-flat Major (mm. 25–). Following an arpeggiated transitional idea, a motive from the rondo theme is repeated, and the rondo theme returns (mm. 50–).
• The subsequent section, where a new theme would typically be presented in rondo form, is instead dedicated to the development and elaboration of existing material (mm. 68–). The recapitulation of the rondo theme (mm. 120–) also incorporates considerable variation techniques. After the recapitulation of the dominant theme, the rondo theme appears once more, and the piece concludes with a coda that further develops the motives.