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sub moving {
    print "Moving $_ to the K:/ATM \n";
    move("$old$_","$new$_$date");
...
foreach (@files) {
    &moving;
}

foreach (@files) {
    print "Moving $_ to the K:/ATM \n";
    move("$old$_","$new$_$date");
    print "$_ has been moved to the K:/ATM\n";
    print "---------------------------------------------\n";
}

foreach my $file (@files) {
    print "Moving $file to the K:/ATM \n";
    move("$old$file","$new$file$date");
    print "$file has been moved to the K:/ATM\n";
    print "---------------------------------------------\n";
}