In Europe, the Kobo Aura (non-HD) is now €99 after a recent price reduction. I love it to bits and it is my favorite e-ink reader. Good screen, front light (much better than on my other readers, and it can also be turned off), very light, bezel and screen are on an even level, 4 GB on board (that's about 4000 books with covers), extensible with MicroSD, good battery life, not tied to a vendor, allows side-loading out of the box.
If you want an epub reader for €100 or less, the Aura would absolutely be my choice. If you plan to buy your e-books chiefly from Amazon, getting a Kindle Paperwhite would be more convenient. (I think it costs a bit more, though.)
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