"couldn't create child process: 720002" error when deploying on Win 8.1

I trying to deploy a webapp on a laptop running Win 8.1and Apache. each time I’m trying to launch the webapp, I always get the same message:

[code]Server error!

The server encountered an internal error and was unable to complete your request.

Error message:
couldn’t create child process: 720002: p2flow.cgi

If you think this is a server error, please contact the webmaster.

Error 500

192.168.2.10
Apache/2.4.10 (Win32) OpenSSL/1.0.1i PHP/5.6.3[/code]
Here are the entries I found in Apache’s ‘error.log’ file.

[code][Tue Mar 10 13:42:00.244046 2015] [cgi:error] [pid 12648:tid 1724] (OS 2)The system cannot find the file specified. : [client 192.168.2.161:51524] couldn’t create child process: 720002: xojotest.cgi

[Tue Mar 10 13:42:00.244046 2015] [cgi:error] [pid 12648:tid 1724] (OS 2)The system cannot find the file specified. : [client 192.168.2.161:51524] AH01223: couldn’t spawn child process: C:/xampp/cgi-bin/XojoTest/xojotest.cgi[/code]
FWIW, I’m able to run a simple “Hello world” CGI script from the same folder from a browser.
For what should I look first?
Thanks

If found it !
It was the first line in the .cgi file that needed to be adapted to Xamp’s configuration:

#!"c:\\xampp\\perl\\bin\\perl.exe"

Instead of:

#!"c:\\perl\\bin\\perl.exe"