A few more advices:
1. I see that you are treating every sprite as animation sprite now. This is OK but you don't need to have active animation for every sprite especially if it contains just normal picture and not animatio. Having active animation for sprite which contains just an image slows down everything becouse SpriteEngine still treats it as animation with 1 picture and since you are looping the animation it is always updating its image with the same image. So I recomend you to have active animation only for those sprites which are actually animated.

2. In DrawLevel procedure you are calling this:
Code:
Used_Tile := Images.Item[map.data[i,j+Offset]];
               BackGround[i, j].ImageName:= Used_Tile.Name;
This can slow down everything quite a bit since you are searching for needed images using and Image name which can be quite slow.
Why don't you search for the right image using its index.
Doesn't TAnimatedSprite alows you to specify its image by directly specifying TAsphyreImage? If it does don't search for proper image using its name but simply specify its Index which should be the same Integer value as you are saving it in Map data.
Code:
//Note writen from my head
BackGround[i, j].Image = Images.Item[map.data[i,j+Offset]];
3. As for moving water animation the main problem is that you have those white lines which stands out to much. If they would be dark blue it would seen much similar to water than it does now. Infact now it loks more like a bunch of Blue bugs crowding in some place.
Several picture editing programs low adding watery effect to the pictures so I suggest for you to check it ot if this is supported by your Picture editing programs and the use it. What you actually want is some constant waves movment.