One play which can deliver this ..

Assume source lists are in identically structured sheets: Master, Subset
in cols A and B, data from row1 down, with key col = col A (eg: unique ID
#s)

In another sheet, titled: Balance (say)

In A1:
=IF(Master!A1="","",IF(ISNUMBER(MATCH(Master!A1,Subset!A:A,0)),"",ROW()))

In B1:
=IF(ROW()>COUNT($A:$A),"",INDEX(Master!A:A,SMALL($A:$A,ROW())))

Copy B1 to C1 (as there 2 cols of source data. Just copy across by as many
cols). Then select A1:C1, copy down to cover the max extent of data expected
in Master. Hide away col A. Cols B to C will return the required "balance"
list ie lines in Master not in Subset, with all results neatly bunched at
the top.