#include <GUIConstantsEx.au3>
GUICreate('Program', 230, 100, -1, -1)
GUICtrlCreatePic("D:\pic.bmp", 0, 0, 200, 200)
GUICtrlCreateLabel ("Прозрачный фон у Label", 50, 50)
GUICtrlSetBkColor (-1,$GUI_BKCOLOR_TRANSPARENT)
GUISetState()
Do
Until GUIGetMsg() = $GUI_EVENT_CLOSE