This work was composed by Beethoven at the age of 12, at the recommendation of his teacher Neefe, and was his first published work. At the time, variations were an optimal means for pianist-composers to showcase their improvisational variation techniques and demonstrate their virtuosity. Simultaneously, they also served as a genre that accommodated studies for young composers. From this starting point, the young Beethoven embarked on his subsequent diverse creative activities.

The theme is a march by Ernst Christoph Dressler (1734-79), who was also a tenor singer. The key of C minor is often regarded as special in Beethoven's works, as it is used in characteristic compositions such as Symphony No. 5 “Fate”, Piano Sonata No. 8, and No. 32. However, even without considering such aspects, it is an interesting fact that he chose a minor key for his first work. Furthermore, it is noteworthy that the final variation shifts to C major.

The theme's structure is a standard 8+8 measures, and due to its minor key, it begins with a solemnity reminiscent of a funeral march. Some of the variations are typical, involving changes in accompaniment or melodic fragmentation, but others employ techniques where only the harmony is maintained through arpeggios or scales.