Heh, yeah there was some discussion about the naked Celts in another thread.
It was deduced that the clothing might have been forgone for various reasons. One of which possibly being on account of infection from clothing when it broke off in wounds, another that it was part of ritual, or cultural practice of sorts.. to invoke fear into the enemy.
The argument that they could afford a helmet but not clothing is inconsistent, as then the argument could turn to the fact that they could afford weapon (often a sword) and shield and not clothing.