The necessity of using multiple tables in your model doesn't depend on how much data (how many fields) you have to store - it depends on the logic of your model. So if there is a logical reason to use relationships in your model (f.e. 1:n, n:m) JUST DO IT!!!
If you will not follow the basic rules in creating your model and will try f.e. to store all the data in one table, although it should be divided into many tables, you will very soon regret it. Any change in your code in the future will cost you much more work and at some point you will not understand your own code and will have to write it again, this time following the rules ;)
And don't worry if the devoloping the right model costs a lot of work (lately I invested over two weeks in developing my model) - it really makes sense, because afterwards you can work much faster and more effectively with a well developed and planned model.
On the other hand there are situations, when storing over 100 and more fields in one table makes sense - it depends on the logic. So if you will provide some example, maybe one can say if you should work with one or more tables.