Private Sub Panel1_Paint(sender As Object, e As _
  System.Windows.Forms.PaintEventArgs) Handles Panel1.Paint
 
   Dim UntenX As String = 1
   Dim UntenY As String = 1
 
   Dim Matrix As New Drawing2D.Matrix
 
   Dim Image As New Bitmap(Application.StartupPath & "\Data\Bilder\1.png")
 
   With e.Graphics
      Dim originalState As GraphicsState = .Save() 'Originalzustand speichern
      With Matrix
      .Rotate(180)
      .Scale(25, 25)
      End With
 
   .Transform = Matrix
   .DrawImage(Image, CInt(UntenX) * 25, CInt(UntenY) * 25, 25, 25)
   .Restore(originalState) 'Originalzustand wiederherstellen, ab hier den Rest 
   ' zeichnen
   End With
 
End Sub