use 5.012;
use warnings;

my %records;

do {
  my $name;
  my $record;
  while (my $line = <DATA>) {
    chomp $line;
    if (defined $name) {
      if (length $line > 0) {
        # Data line
        my ($k, $v) = split /\s*=\s*/, $line, 2;
        $record->{$k} = $v;
      }
      else {
        # Reached end of record
        $records{$name} = $record;
        $name = undef;
        $record = undef;
      }
    }
    else {
      if (length $line > 0) {
        # Beginning of record
        $name = $line;
        $record = {};
      }
      else {
        # Additional empty line between records
      }
    }
  }
  if (defined $name) {
    $records{$name} = $record;
  }
};

use Data::Dumper;
print Dumper \%records;

__DATA__
h
cool = ja
schön = nein

d
cool = nein
schön = ja

b
cool = nein
schön = nein