可以使用Python编程语言实现此任务。

代码示例：

def compare_files(file1_path, file2_path):
    with open(file1_path, 'r') as f1, open(file2_path, 'r') as f2:
        file1_lines = f1.readlines()
        file2_lines = f2.readlines()
    
    diff_lines = []
    for i, (line1, line2) in enumerate(zip(file1_lines, file2_lines)):
        if line1 != line2:
            diff_lines.append((i+1, line1.strip(), line2.strip()))
    
    return diff_lines

使用方法：

调用compare_files函数并指定需要比较的两个文件的路径。

例如：

diff = compare_files('file1.txt', 'file2.txt')
for line in diff:
    print('Line {}:'.format(line[0]))
    print('- ' + line[1])
    print('+ ' + line[2])

输出的差异内容将按照格式进行展示，并且每一行都将包括其行号和内容。