This movement is in sonata form, though somewhat obscured and elongaited. Exposition is mm. 1 - 93, covering Bflat and moves to Gflat in mm. 53. it would seem to modulate to F in mm. 51, but the actual move is made to Gflat and the dominant was a trick ^_^
the development begins in mm. 94 and takes us all the way to mm. 132 where the material from the first group returns in the tonic. the tonic for the first part of the development is Gflat. while it is a bit strange, mm. 97 seemingly takes us to D. the remain parts of the development are tonally unstable in much the same fashion. using the allegro and adagio as contrasting themes, Beethoven clearly puts contrast for this section is a very blunt yet dream and unsettling way.
even though there is little tonic stability and some material from the development reoccurs, the return of the opening material is pretty clear so i'll say that the recap starts at mm. 132. the recap modulates several times, unusual for a classically formed sonata, from tonic to Eflat then to a strong Dflat cadence in mm. 151 then back to Bflat in mm. 170. mm. 214 marks the beginning of the coda taking material new to the recap as well as some already reworked material as par with typical Beethoven.