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<?xml version="1.0" encoding="UTF-8"?>
<tmx version="1.4"><header creationtool="xx" creationtoolversion="1" s
+egtype="sentence" o-tmf="undefined" adminlang="en" srclang="en" datat
+ype="undefined"></header><body>
...

</body>
</tmx>

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use XML::LibXML;

...
    ( my $contents = join '', $child->childNodes ) =~ s,\n, <lb/> ,g;
    print $contents, $child->nodeName eq 'source' ? "\t" : "\n";
}