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Calc and Post VAT Settlement

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On 2 customer sites
in NAV 2016 unmodified VAT Entry Table and Calc and Post VAT Settlement
Last quarter both ran in circa 5 minutes however this Quarter both seem to be hanging when the report modifies the VAT Entry table (closed, closed by entry no.) where the dataset > 10000 records
In Preview mode on both customer system it displays in < 1minute
On 1 site there was a SQL update.
I can only think it's a SQL issue, as it's standard NAV and has been working fine. but not sure where to start.

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