Thank you for putting me on the correct track :-) Code now works
:bof
@echo off
cls
setlocal
:init
set dirA=X:\tst\pfsrc\
set dirB=X:\tst\cbsrc\
if not exist "%dirA%" echo dirA not found & goto :EOF
if not exist "%dirB%" echo dirB not found & goto :EOF
for /f "delims=" %%I in ('dir /b /a:-d /s "%dirA%" 2^>NUL') do for /r "%dirB%" %%d in (%%~nxI) do if exist "%%d" echo %%d
:eof