Hello there!
Just in case (if it could be useful for you), I have the VBA code to achieve exactly what you need:
Insert an imagen in a cell (as a comment) so when you hover the image pops-up, as shown on your sample sheet. The subroutine call goes like this:
Call CARGARfotocomoCOMENTARIO("Hoja2", Range("D4"), "C:\DB\", "Nota", 70, 80, 20, 55)
Where you can also scale the image (Height, Width) and set the pixels separation from the destination cell (TopMargin, LeftMargin).
Let me know if interested (it'll be 25 USD).
Best regards,
José Luis