my $sql = "SELECT ID FROM User WHERE Status = 'X';";
my $sth = $dbh->prepare($sql);
$sth->execute;

my $cnt = 0;
        
while ( my $id = $sth->fetchrow_array ) 
    {
     if (-e "bilder\\$id.jpg")
        {
        system("del /F /Q bilder\\$id.jpg");            
        }
     $cnt++;
    }
                
$dbh->do("DELETE FROM User WHERE Status = 'X';");