Rathering than pouring over detailed financials to see if I'm making money I always subscribed to the you can't get blood out of a turnip philosophy.  By that I mean doing the best possible job keeping expenses to a minimum while not significantly hindering production.  Looking at ROI on inputs and machinery and not what the neighbors are doing.  This holds true in times of high crop prices and low ones.  Wring out all the excess while doing the best job you can on marketing.  

If you do the above and are going backward financially then you either need to get an off farm job to supplement income or just quit farming.