Taking the battery cable off will do nothing on a K100 to reset the ECU; there's no computer. The 85 K100 uses Jetronic which is an analogue EFI system. Since you have wet plugs, it indicates fueling is OK. It's turning over I guess so the starter circuitry is OK. Might not be getting spark. Your next area to investigate would be the cold start circuit.
The control unit (ECU) takes sensor information:
- AFM flow and temperature
- Engine RPM (from hall sensors)
- Warm up information (from coolant temperature sensor)
- Throttle mode (idle and WOT switches)
So, you should double check those systems. ICU, hall sensors, engine temperature sensor, TPS, AFM, coils and associated wiring. Coils won't work if the ICU doesn't give them the signal and the ICU won't give the signal if it can't detect the engine turning and the hall sensors tell the ICU that the engine is turning. Fuel enrichment won't work if the temperature probe doesn't send the right resistance.
Use
Bert's troubleshooting page to lead you to the failing component.