#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

my %hash;

while (<DATA>) {
  s/,/\./g;
  $hash{$1} = $2 if m/^(\w+)\s=\s(.*)$/;
}

print $hash{Wert1} - $hash{Wert2}, "\n";
print Dumper \%hash;
exit;

_ _DATA_ _
Wert1 = 1350,00
Wert2 = 216,00