#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

my @bla;

open(my $fh,"<A.txt") or die $!;
my @lines_a = <$fh>;
close $fh;

open(my $fh_b,"<B.txt") or die $!;
while(my $line = <$fh_b>){
   chomp $line;
   next if($line =~ /^\s*$/);
   my @info = split /\s+/,$line;
   my @info_a = split /\s+/,$lines_a[$.-1];
   if($info[0] == $info_a[0]){
     for(1..4){
       my $string = $info[$_] eq $info_a[$_] ? "gleich" : "ungleich";
       push(@bla,[$.,$info[$_],$info_a[$_],$string]);
     }
   }
}
close $fh_b;

print Dumper(\@bla);