It depends. If you replace the water right away and the gravel and filter are still wet, your cycle won't start over. However, I wouldn't recommend such a drastic action as it will stress your fish. If you're doing a fishless cycle, I can't see a need for a 100% water change unless you've contaminated your water by dropping something chemical in it. If that's the case, you need to wash and sterilize your gravel and filter anyway, which means your cycle will start over.