Thanks all for replies!
Actually I've tried "magic wand" on these bmp files (they are 48x48 icons actually) but results look weird.
Still I think there must be a technique (plugin or set of plugins) that can do the following:
1. We know that upper left pixel in image is "pure background pixel" - without any influence from "main" picture
2. Create a "mask" image so that each pixel color is "subtracted" from upper left pixel color.
3. Repeat previous steps on second image (with different "upper left pixel" color).
4. Somehow combine two masks and get real alpha mask (for one of initial bitmaps).
5. Apply this mask to one of initial bitmaps and restore original image with transparency