The trouble with Rugby is that clubs have different models and companies in many cases unique so that if the playing side goes bust, then the debt can't be called in against other parts of the club. Just look at London Welsh and that is a guideline to the way most premiership sides are run.
What this means is that if Quins lose £3m on the rugby side it shows as a loss, However, the other parts of the Quins family (different companies) may make a large profit. This means its not always possible to know exact financial positions of many of the clubs.
I wouldn't feel too sympathetic towards clubs, as the people that own them all have and will have much more money than most of us, so don't fall for any of their sob stories.