Public Class Form1
    Protected Overrides Sub OnLoad(e As EventArgs)
        MyBase.OnLoad(e)

        Dim entites = New List(Of Entite) From {New Entite With {.Nom = "william "}, New Employe With {.Nom = "John doe"}}

        DataGridView1.DataSource = entites.Select(Function(x) New With {.nom = x.Nom, .type = If(TypeOf (x) Is Employe, "Employe", "Entite")}).ToList
    End Sub
End Class

Public Class Entite
    Public Property Nom As String

End Class

Public Class Employe
    Inherits Entite

End Class