Edit: somehow forgot that HA sell their own devices, HomeAssistant Green for 100$ and HomeAssistant Yellow which also supports the project.
Original comment:
Highly recommend a used "enterprise mini PC" from Dell , HP or Lenovo. Get it from your local IT refurbisher, eBay or your local ebay-equivelent.
These are sometimes called 1L PCs for their 1 Litre size. Model names are Dell Optiplex, HP Elite desk or Prodesk, Lenovo Think centre. Prices are €100 to €1500 depending on age and specs. €150 should be more than enough for HomeAssistant.
Alternatively https://slimbook.com/en/ sells Linux PCs out of Spain, and https://www.tuxedocomputers.com/ out of Germany.
Another option is the british RaspberryPi, but that might be more hassle. You need to separately get a good power supply and cable, good SD-Card, case, maybe with fan. And its ARM not x86, but that doesn't matter for HomeAssistant unless you're doing something very exotic.