change UID and GID file attributes on read only file system with mount

I have some file image of filesystem, and I want mount it with parameter changing files and directories UID and GID. I cannot change its parameters, because it is read-only filesystem. I found some idea, using some overlayfs and by find command walk through all files on mount points and rewrite attributes. But it needs some additional filesystem. I don't want use this method. I don't need write anything to this filesystem. Then is there some idea to change UID/GID on the fly by mount options? Is there some cover like filesystem to use on this situation?