For simplicity reasons, let $\underline{B}=\Delta\underline{A}$ and $B=|\underline{B}|$ (And so on for the other vectors). Then we have that
$$\underline{B}=\underline{B}_{\bot}+\underline{B}_{\parallel}$$
You can see that $\underline{B}$,$\underline{B}_{\bot}$ and $\underline{B}_{\parallel}$ can be the sides of a right triangle (if you move them a bit). So we have that
$$\sin(\theta)=\frac{B_{\bot}}{B}$$
$$\cos(\theta)=\frac{B_{\parallel}}{B}$$
And if $\theta$ is really small (maybe around some degrees), we have that $\sin(\theta) \approx \theta$ and $\cos(\theta) \approx 1$, so
$$\theta \approx \frac{B_{\bot}}{B}$$
$$1 \approx \frac{B_{\parallel}}{B}$$
And finally
$$B\theta \approx B_{\bot}$$
$$B \approx B_{\parallel}$$
Note that $\theta$ is measured in radians, not degrees.