The maximum heap size of an Android application will depend on the device on which it is running. For earlier devices, the maximum heap size was 16 MB, but for some later devices it can be 24 MB or even 32 MB.
This is a property of the Dalvik virtual machine on each device and not something you can change (without reinstalling Android from the source).
You can query the memory class for each application using ActivityManager.getMemoryClass(), which appears to be a shape that is not at all related to heap size.
Applications can use memory that is not on the heap, but 100 + MB seems surprisingly large.
Android, , Dianne Hackborn, Android Google. , , , .