Soak spelt rice in cold water the day before. Strain the next day and set aside.
Finely dice the shallots and sauté with the spelt rice in a spacious pot with a little olive oil until colorless. Deglaze with white wine and simmer for about 2 minutes. Then cover with soup and simmer gently over medium heat. Make sure that the spelt rice is cleaned from the edges and is always covered with liquid.
Once the spelt rice has absorbed the soup, add more soup. Repeat process for 25 minutes until spelt rice is tender. Then remove from heat. Stir in butter and 2/3 of the Parmesan and season with salt and pepper.
Fry bacon in a preheated pan without adding more fat until crispy on both sides, drain on paper towels and break into pieces.
Clean mushrooms with a brush, cut into bite-sized pieces and fry in a pan with a little olive oil. Salt, pepper and deglaze with balsamic vinegar.