After a close encounter of two galaxies, bridges and tails can be seen between or around them. A bridge would be a spiral arm between a galaxy and its companion, whereas a tail would correspond to a long and curving set of debris escaping from the galaxy. The goal of this paper is to present a mechanism, applying techniques of dynamical systems theory, that explains the formation of tails and bridges between galaxies in a simple model, the so-called parabolic restricted three-body problem, i.e. we study the motion of a particle under the gravitational influence of two primaries describing parabolic orbits. The equilibrium points and the final evolutions in this problem are recalled,and we show that the invariant manifolds of the collinear equilibrium points and the ones of the collision manifold explain the formation of bridges and tails. Massive numerical simulations are carried out and their application to recover previous results are also analysed