declare @toYear int = 4;
declare @basementPercent int = 10;
declare @percentAccelerator int = 10;
declare @basementQty money = 100.;

with x as (
    select 1 as [year], @basementPercent as [percent], @basementQty + (@basementQty * @basementPercent / 100) as [qty]
      union all
    select 
          [year] + 1,
          [percent] + @percentAccelerator,
          [qty] + ([qty] * ([percent] + @percentAccelerator) / 100 )
    from x
    where [year] < @toYear
)
select [year], lag([qty], 1, @basementQty) over (order by [year]) as [baseQty], [percent], [qty] as [overall] from x option (maxrecursion 0);