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Thanks alot dogz007

You are very nice

your explanations are very clear, and you explained to me in every details

Just a few words to turn your attention on the following point : -- is not magical, contrary to ++

So, instead of decrementing @two, I have incremented twice @one

So I had to make some little modifications to your proposition, which is already very good 

#! /usr/bin/perl
use strict;

while (my $line = <DATA>) {

    chomp $line;
    my @line = split ";", $line;
    next if $line[0] eq $line[1]; 
    next unless length $line[0] == length $line[1]; 
    my @one = breakup($line[0]); 
    my @two = breakup($line[1]); 
    my $one_incremented;
    my @One_Incremented = @one; 
    foreach $one_incremented(@One_Incremented){
        ++$one_incremented;
        }    
    next unless scalar(@one) == scalar(@two); 
    print STDOUT "one vaut : @one and two vaut : @two\n";    
    my @match = map { $one[$_] eq ++$two[$_] || ++$One_Incremented[$_]
+ eq $two[$_] ? 1 : 0 } (0..$#one); 
    print STDOUT "match vaut @match\n"; 
    print $line, "\n" if 1 == grep {$_} @match; 
    }

 sub breakup { 
    my @out;
    while ($_[0]) { 
        $_[0] =~ s/^([a-zA-z]|[0-9]+)//; 
        push @out, $1; 
        }
    return @out;
      }

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