Peel shallot and clove of garlic, chop finely and sauté in heated oil. Add the pearl barley, sauté briefly, deglaze with a little broth. Cook over low heat for about 30 minutes (package instructions), gradually adding the stock and stirring so that nothing sets.
In the meantime, clean and wash the spinach and cut into coarse strips. Put dripping wet in a saucepan, heat and let the spinach collapse.
Add the spinach and parmesan to the cooked pearl barley and season with salt, pepper and possibly nutmeg.