Boracay is good mostly for the diving, the top resorts you spend more money at, and hanging out with only tourists.

While 100 euros is big money for much of the Philippines - it's not for Boracay where room rates easily exceed that at the big resorts.

You might want to look into Subic Bay which has a more affordable range and still a great mix of activities.

If you plan to do nothing but be with each other for 2 weeks on isolated beaches and lounging by the pool - you might want to look into some of the smaller islands which are a PITA to get to, but will be better value and offer more privacy and little in the way of crowds.