Themes for After Twenty Years

The true measure of success is not wealth, but character.
Or
The man of moral character is of more value than the man who gives up character for wealth.

Morality  (or honesty or obedience to law)is more important than friendship.

Long separation cannot keep a true friend from caring.

People who come from the same starting point may end up in very different places.

Conflict:
What sort of conflict is Bob involved in?
What sort of conflict does Jimmy experience?