In his Impromtu in E^♭, Schubert changes the tonic into the minor in bar 25. Then, he uses a cycle of 5^th where the bass drops by an interval of a perfect 5^th and therefore does not create a diatonic cycle. Instead, he creates an unexpected but rich sequence of harmony. Chords in bars 27–29 are marked flat (♭) due to the fact that chords VII (D^♭), III (G^♭) and VI (C^♭) are half a tone lower than what they are in the tonic key.