[Dux]

Помещаете на форму 2 компонента TImage и TButton:

Код:

procedure TForm1.Button1Click(Sender: TObject);
var
Bitmap: TBitmap;
i, j: Integer;
begin
Image1.Picture.LoadFromFile('C:/example.bmp');
Bitmap:=TBitmap.Create;
with Image1 do
begin
Bitmap.Height:=Height;
Bitmap.Width:=Width;
for i:=0 to Width-1 do
for j:=0 to Height-1 do
Bitmap.Canvas.Pixels[Width-i, j]:=Image1.Canvas.Pixels[i,j];
Image2.Picture.Assign(Bitmap);
end;
end;