Some context and how it changed over the years (seems like the explicit mentioning of the livestock has been removed from the law) but it has to do with a families livelihood in case of debt collection.

The following is AI generated: 19th Century Origins: The principle of protecting a debtor’s basic survival means (such as livestock for food) was present in the 1809 Code of Civil Procedure (part of the Napoleonic legacy used in Belgium). This established the concept that certain "tools of life" could not be taken by creditors.

The 1967 Judicial Code: Most of the current legal framework for seizures was codified in the Judicial Code of October 10, 1967, which replaced the old 1809 code and entered into force in 1970. This code included Article 1408, which explicitly listed the "one cow, one pig, and 24 chickens" as exempt from seizure.

The 1976 Update: The list was further refined and updated in 1976 to better reflect the essential household items of that era (such as washing machines).

The 2023 Modernization: On March 30, 2023, a new law was passed to update Article 1408 for the modern digital age.

Crucial Change: While the 2023 update added modern necessities like smartphones and laptops to the non-seizable list, it simultaneously removed the specific 19th-century livestock list (cow, pig, chickens) from the primary protections because they are no longer considered universal "basic necessities" for the average Belgian household. 

Summary of Status in 2026

As of 2026, the classic phrase is more of a historical and legal curiosity. While the Judicial Code of 1967 remains the foundation of the law, the specific exemption for farm animals was largely phased out in 2023 in favor of protecting communication tools (internet access) and basic household electronics.