I also see lot of companies with €100 in paid up share capital with the corresponding debit being shown as cash (i.e. that you would hold). This may not be the correct treatment but I'm not sure why it would not be.
Look at the CRO website re the strike off procedure and, from memory, they refer to €1,500 being the balance sheet limit so you shouldn't have a problem with €100. Having being involved in striking off companies before I'm be inclined to pay someone for it. I use a company secretarial firm that do it for €200 (including vat). I've no idea how they do it for that but it is a steal. The strike off procedure is slightly cumbersome and you have to advertise.