With PictureBox
 
            .Name = "picturebox_" & pBoxCounter
            .Location = New Point(posLeft, posTop)
            .Size = New System.Drawing.Size(75, 90)
            .SizeMode = PictureBoxSizeMode.Zoom
            .BackColor = SystemColors.Control
 
            AddHandler PictureBox.Click, AddressOf picturebox_Click
 
 
        .Tag = pBoxCounter
        ' PictureBox ins Control () einfügen
        Me.FlowLayoutPanel1.Controls.Add(PictureBox)
        ' Bild in die Picturebox einfügen
        .Image = My.Resources.UserGreen
        End With
 
 
        ' Beschriftung der Box
        Dim myLabel As Label = New Label
 
        myLabel.AutoSize = False
        myLabel.Width = 90
        myLabel.Height = 10
        myLabel.TextAlign = ContentAlignment.MiddleCenter
        myLabel.Text = "hallo-test"
        myLabel.Font = New Font("Arial", 10, FontStyle.Bold)
        myLabel.BackColor = Color.Transparent
 
        Dim p As Point = myLabel.PointToScreen(myLabel.Location)
        myLabel.Parent = PictureBox
        myLabel.Location = myLabel.PointToClient(p)
        PictureBox.Controls.Add(myLabel)