You can't do this.
NetBIOS over TCP/IP does something called "IP embedding". This is where a program inserts an IP address at the application data level.
When a NetBIOS packet goes through a NAT address on a firewall, it translates the destination address at the IP transport layer. The firewall knows nothing about how NetBIOS works, so the IP in the application data layer is untouched.
When the server receives the packet, it breaks the packet down and NetBIOS looks inside the application data. There, it sees a foreign IP address and gets confused.
If you still want to try things, ports 137/UDP and 139/TCP are the ones you want. Keep in mind that your network neighborhood won't work if you're part of a workgroup - NetBIOS uses UDP network broadcasts to announce members within the same workgroup. Since you're using two different subnets, you'll have to manually set a share via the target server's IP address. Something like this should work:
net use * \\192.168.0.X\Sharename