This has already been answered, but I will add a single line. It uses pasteto combine files, and awkfor subtraction:
paste file{1,2} | awk '{for (i=1;i<=NF/2;i++) printf "%s ", ($i==$i+0)?$i-$(i+NF/2):$i; print ""}'
Validation:
$ cat file1
A 1 2 3 4 5
B 2 3 4 5 6
$ cat file2
A 2 2 4 10 12
B 1 3 4 3 5
$ paste file{1,2} | awk '{for (i=1;i<=NF/2;i++) printf "%s ", ($i==$i+0)?$i-$(i+NF/2):$i; print ""}'
A -1 0 -1 -6 -7
B 1 0 0 2 1
, . . , , .