Just twelve months ago, the basketball world witnessed the Boston Celtics hoist their record-setting 18th championship banner after a hard-fought series against the Dallas Mavericks. Fast forward to the present, and both franchises find themselves in profoundly different, and arguably more precarious, positions. While the 2025 NBA Finals unfold between the Indiana Pacers and Oklahoma City Thunder – ironically, teams dispatched by the Celtics and Mavericks in the previous postseason – Boston and Dallas are left to contemplate what went wrong and, more critically, where they go from here. This is a tale of how quickly fortunes can shift in the unpredictable landscape of professional basketball, particularly in an era defined by competitive parity and ever-evolving financial complexities.
The Emerald Empire`s Unraveling: Boston`s Costly Collapse
The Boston Celtics, fresh off their 2024 triumph, entered the 2025 season with the weight of immense expectation. For much of the regular season, they appeared to defy the dreaded “championship hangover,” amassing an impressive 61-21 record. Such a performance would typically secure the top seed, yet they found themselves second in the Eastern Conference to a surprisingly dominant Cleveland Cavaliers squad. Off the court, the franchise experienced a monumental shift, with Massachusetts native Bill Chisholm acquiring the team for a staggering $6.1 billion – a record sum for a North American sports franchise. The future, financially at least, seemed secure and grand. Or so it seemed.
A Cascade of Calamities
However, the postseason brought a grim reality. What started as minor skirmishes quickly escalated into a full-blown medical crisis. Kristaps Porziņģis, a crucial piece, battled a debilitating post-viral syndrome. Jrue Holiday sustained a hamstring strain, and Jayson Tatum, the team`s undisputed star, initially bruised his wrist. The true disaster, however, unfolded against the New York Knicks in the second round. After squandering significant leads in the opening home games, Tatum suffered a devastating Achilles tendon tear in Game 4. Further revelations unveiled that Jaylen Brown had been playing through a torn meniscus. The defending champions, crippled by injury, succumbed to the Knicks in six games, becoming the sixth consecutive title winner to miss the conference finals. It was a stark, almost poetic, fall from grace.
The Price of Prestige: Navigating the Second Apron
Beyond the physical toll, the Celtics face an even more formidable opponent: the new NBA collective bargaining agreement`s “second apron” luxury tax penalties. With nearly every key player under contract for the upcoming season, the guaranteed salary exceeds $227 million. Factoring in luxury tax, the total cost to retain the current roster could surge past a mind-boggling $500 million. As former owner Wyc Grousbeck succinctly put it, the league`s intent with the new CBA was not just to hit owners` wallets, but to impose “basketball penalties” designed to prevent sustained dominance through excessive spending. The Celtics have already been above the second apron for two consecutive seasons, incurring restrictions such as:
- Inability to aggregate contracts sent out in a trade.
- Limited use of the traded player exception (max 100%).
- Prohibition on sending out cash in trades.
- Inability to use a pre-existing trade exception.
- Inability to sign players waived with salaries of at least $14.1 million.
Crucially, their 2032 first-round pick has been frozen, and the 2033 pick is at risk if they remain above the apron next season. Should they exceed the second apron in two of the next four seasons, the 2032 pick would not only remain frozen but also shift to the very end of the first round – a punitive measure designed to deter any long-term commitment to such spending. New owner Bill Chisholm, despite his record-breaking investment, is unlikely to sanction a half-billion-dollar roster for a team whose superstar is sidelined for the majority of the season. The directive is clear: shed approximately $20 million in salary to dip below the second apron.
The most probable candidates for trade are Kristaps Porziņģis (one year, $30.7M), Jrue Holiday (three years, $104M), or Sam Hauser (four years, $44.8M). While Hauser offers a reasonable contract, his departure alone won`t suffice. Porziņģis`s injury history and performance this season make him a tricky asset, while Holiday, a coveted talent, carries a substantial contract. A more drastic, albeit less likely, scenario involves a full-scale rebuild around Jayson Tatum and Derrick White, sacrificing other core pieces like Jaylen Brown for draft picks and young talent to reset the roster for a healthier future. Regardless of the exact path, the Celtics of next season will look decidedly different – and perhaps significantly less expensive.
Dallas`s Dramatic Detour: From Luka`s Exit to Lottery Luck
The Dallas Mavericks` 2025 season began with a frustrating stutter, lingering below .500 for nearly a month. A mid-season surge, a promising 14-3 stretch, momentarily restored optimism, positioning them fourth in the Western Conference. Then came Christmas Day, a rematch against the Minnesota Timberwolves, and a devastating blow: Luka Dončić limped off the court with a calf strain. It would be the last time he wore a Mavericks uniform. A true holiday heartbreak.
The Seismic Shift: Dončić`s Departure
What followed was a franchise-altering decision by General Manager Nico Harrison. As Dončić`s injury recovery stretched beyond initial estimates, Harrison orchestrated a blockbuster three-team trade, sending the Slovenian superstar to the Los Angeles Lakers. In return, Dallas acquired Anthony Davis, Max Christie, and a 2029 first-round pick. The sheer audacity of trading a player of Dončić`s caliber sent shockwaves across the league, setting Dallas on an entirely new trajectory – a bold, perhaps desperate, gamble.
A Dozen Disasters and a Dash of Destiny
The new era, however, began with an immediate and cruel twist of fate. Anthony Davis suffered an adductor strain in his Mavericks debut, sidelining him for six weeks. Days later, Daniel Gafford sprained his knee, out for seven weeks. Less than a month after that, Kyrie Irving tore his ACL. The injury report became a roll call of despair, with Dereck Lively II, PJ Washington, Dante Exum, and several others also succumbing to ailments. At one point in March, the Mavericks could field only seven healthy players. The losses mounted, and their playoff aspirations dwindled to a Play-In Tournament berth. Despite Davis`s return guiding them past the Sacramento Kings, they fell to the Memphis Grizzlies, consigning them to the Draft Lottery.
With the 11th-best lottery odds, Dallas had a mere 1.8% chance of securing the No. 1 overall pick in the 2025 NBA Draft. Yet, in a twist that could only be described as destiny, their number was called. They won the lottery, earning the right to draft Cooper Flagg, the highly touted former Duke star. It was an extraordinary stroke of luck, as only three teams since 1985 have claimed the top pick with worse odds. From the ashes of a tumultuous season, a glimmer of profound hope emerged, a cosmic rebalancing act for a team that seemed utterly cursed.
A New Core, Frail Hopes, and a Lucky Break
The Mavericks` lottery win fundamentally reshaped their future. While questions loom over Kyrie Irving`s efficacy post-ACL tear at 34, and Anthony Davis`s perennial health at 33, the arrival of Cooper Flagg offers a tantalizing counter-narrative. Flagg is widely considered one of the most promising prospects in years, a player with a “high ceiling, high floor” capable of immediate impact and long-term stardom, as noted by CBS Sports` Gary Parrish. While perhaps not reaching Dončić`s generational talent, Flagg presents a younger, potentially more durable, foundation for the future. The 2025-26 roster is largely set, suggesting a quieter summer outside of drafting Flagg. However, with GM Harrison`s track record of 16 trades since 2021, unpredictability remains a core tenet of Dallas`s strategy.
The trajectory of the Mavericks hinges on a delicate balance: Irving`s recovery, Davis`s health, and Flagg`s development. If these elements coalesce by 2026-27, Dallas could genuinely contend. Conversely, if Irving`s post-injury form disappoints, Davis struggles with health, or Flagg`s potential falls slightly short of All-NBA projections (say, “merely” All-Star caliber), the team could swiftly find itself in familiar trouble. The lottery ball has granted them a second chance, but the path ahead remains fraught with variables, a testament to the ever-present tightrope walk of NBA management.
A League in Flux: The Ever-Shifting Sands of NBA Fortunes
The dramatic tales of the Boston Celtics and Dallas Mavericks serve as a potent reminder of the NBA`s relentless and often unforgiving nature. A single year can transform champions into injury-riddled squads facing existential financial dilemmas, or trade away a generational talent only to strike gold in the draft lottery. In an era where competitive balance is increasingly enforced through complex financial regulations and player movement, no franchise`s future is ever truly secure. As the 2025 NBA Finals conclude, the lingering questions for Boston and Dallas underscore a fundamental truth: in professional basketball, the only constant is change, and certainty is a commodity rarer than a lottery pick with 1.8% odds. The game, as always, continues its unpredictable dance.