procedure TForm1.Button1Click(Sender: TObject);

var

  bmp:TBitmap;

  jpg:TJPEGImage;

  FileName: string;

begin

  bmp := TBitmap.Create;

  jpg := TJPEGImage.Create;

  FileName := ExtractFileDir(ParamStr())+'\jpg\ButtonBmp2.jpg';

  jpg.LoadFromFile(FileName);

  bmp.Assign(jpg);

  fcImageBtn1.Image.LoadFromJPEG(bmp);

  FileName := ExtractFileDir(ParamStr())+'\jpg\ButtonBmpDown2.jpg';

  jpg.LoadFromFile(FileName);

  bmp.Assign(jpg);

  fcImageBtn1.ImageDown.LoadFromJPEG(bmp);

  jpg.Free;

  bmp.Free;

end;