use strict;
use warnings;

use File::Find;

my $dir = "d:\\Teszt";

finddepth(\&gotcha, $dir);

sub gotcha {
	if ($dir eq $File::Find::dir){
		print "same dir, skipping\n";
		last;
		}
		else {$dir = $File::Find::dir;}		
	if (-f) {print "$File::Find::name\n";
			&process_files_in_subdir()
		}
}
sub process_files_in_subdir {
; #whatever
}