It isn't about it being a loan. It is about attention, care and respect. That is why I wrote favor/attention. You won't be friends with someone who doesn't in any way show you that they care/respect you.

Edit: just to be very clear, the gift is an example of you expressing care, in my example. It is not necessarily a gift, it could be helping them move, or anything else that expresses some level of care.

You don't expect me to care for you, so you are probably not upset when I don't hold open the door for you when you are 4 steps behind me. But if your friend would do the same (assuming that they know you are there) you could take it negatively.