
While in development (for FDA), the location is C:\E900\DV900\res\image.bmp
In Web-dev it resides at C:\E900\system\OC4J\j2ee\home\applications\webclient.ear\webclient\img\res\image.gif
So place it appropriately while deployed to the server as well.
The web run-time expects a .gif file, so make sure, your .bmp is converted into a .gif file.