Symphony No. 3 (Beethoven) which the bass theme is heard as the first variation before the main theme ultimately appears. This again parallels the structure of the Opus 35 variations themselves. Finally, the loud E chord that begins the Opus 35 variations themselves is moved here to the beginning of the first movement, in the form of the two chords that introduce the first movement. Alternatively, the first movement's resemblance to the overture to the comic opera "Bastien und Bastienne" (1768), composed by twelve-year-old W. A. Mozart, has been noted. It was unlikely that Beethoven knew of that unpublished composition. A possible explanation is
The Cobbler and the Financier composer Henri-Joseph Rigel made a two-act comic opera of the fable in 1778. He was followed by Jacques Offenbach who, having set the fable for soloist and small orchestra as part of his "6 fables de la Fontaine" in 1842, later adapted the story to a one-act comic opera in 1856 in which the heroine sings a parody of his own setting. In that light-hearted entertainment, the cobbler turns the tables on his opponent by using the 300 crowns he is given to beat the financier at cards, taking over all his assets and winning the hand of his daughter.