You can help a friend in distress by talking to them, thus providing emotional support. Sometimes people are in distress because they cannot find someone to share their troubles with, so by acting as a listening ear you can greatly lessen their suffering.
At the same time, we should also offer help tactfully. People in need may dislike being looked down on or treated like they constantly need help, so by talking to them respectfully and normally, they are also given moral support and encouragement.