Get the changed field number

HI,
I have two files and contains many Fields or columns with | (pipe) delimitor, wanted to compare both the files and get only unmatched perticular fields number.
ex:
first.txt

111 |abc| 230| hbc | bb2 | cs 

second.txt

111 |abc |230 |abn | bb2 | fp

Here the different data in two fileds(i.e abn, fp in second file), the thing is i want only those changed fields or column numbers
The same scipt will be used for many files in my project so the field changes are happens any filed in the second file, so please provide the scipt or command with accurate result.

output.txt

22
49

Appreciate your Quick responce
Many thanks.

What is:

22
49

Maybe like If the line is not the same as the next line then print the row
but with awk -F"|" '...' first.txt second.txt ?