A post providing some comparisons between the prestigious Bentley - Forbes Consulting rankings for  2017 - 2018 with the equally prestigious rankings for  2016 - 2017 . What I have done is to add up the figures for the 16 counties  surveyed for 2017 - 2018  (no Middlesex and Hampshire) and compared to the equivalent aggregates for 2016  - 2017, to provide a collective health check for all the counties. The good news is that in aggregate the financial position of county cricket improved.  In 2017 - 2018 the 16 counties had net assets in excess of liabilities of £67m compared to £57m in 2016 - 2017.  Better still, the £10m improvement in the position came about, mostly, due to a reduction in debt, rather than the asset side of the balance sheet increasing. The £10m improvement, is the profit for the period and can be split between an ongoing profit of roughly £4.5m and one off items of £5.5m.  The one off items are the fees for not s...