The $loop variable also contains a variety of other useful properties:

$loop->index

The index of the current loop iteration (starts at 0).

$loop->iteration

The current loop iteration (starts at 1).

$loop->remaining

The iterations remaining in the loop.

$loop->count

The total number of items in the array being iterated.

$loop->first

Whether this is the first iteration through the loop.

$loop->last

Whether this is the last iteration through the loop.

$loop->even

Whether this is an even iteration through the loop.

$loop->odd

Whether this is an odd iteration through the loop.

$loop->depth

The nesting level of the current loop.

$loop->parent

When in a nested loop, the parent's loop variable.

@foreach ($users as $user)
    @if ($loop->first)
        This is the first iteration.
    @endif

    @if ($loop->last)
        This is the last iteration.
    @endif

    <p>This is user {{ $loop->index }} ) {{ $user->id }}</p>
@endforeach