Пиксели рисунка закодированы числами (обозначающими цвет) в виде матрицы, содержащей N строк и M столбцов. Вып - VB

Option Explicit
 
Private Declare Function SetGraphicsMode Lib "gdi32" (ByVal hdc As Long, ByVal iMode As Long) As Long
Private Declare Function SetWorldTransform Lib "gdi32" (ByVal hdc As Long, lpXform As Single) As Long
 
Private Const GM_ADVANCED = 2
 
Private Sub Form_Load()
    SetGraphicsMode picDst.hdc, GM_ADVANCED
End Sub
 
Private Sub sldAngle_Scroll()
    Dim m(5) As Single, c As Single, s As Single
    Dim dx As Single, dy As Single
    
    c = Cos(sldAngle.Value / 100)
    s = Sin(sldAngle.Value / 100)
    dx = picDst.ScaleWidth / 2: dy = picDst.ScaleHeight / 2
 
    m(0) = c: m(1) = s:
    m(2) = -s: m(3) = c:
    m(4) = dx * (-c + 1) + dy * s: m(5) = dy * (-c + 1) - dx * s
    
    SetWorldTransform picDst.hdc, m(0)
    picDst.PaintPicture picSrc.Picture, 0, 0
    
End Sub