I recently did the same change from a 12g to a 26g with no problems whatsoever, but I did have a light bioload. As pointed out, not necessary to transfer all the water, if your replacement water is OK with respect to pH, temp, etc. Just continue to monitor your parameters daily as you could get a small ammonia spike from all the mucking around, but the bacteria could probably handle this. Would be conservative about any rapid increase in the bioload ( i.e., new fish ) until you are certain no problems with the switch. Although fishless cycling is a wonderful, humane idea, this is one of the situations when it is really not necessary and gives no advantage.