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In formal language, affirmations have subject – verb – object complements order and yes/no questions have verb – subject — object complements order. So, Vous êtes beau is an affirmation. Êtes-vous beau ? is a yes/no question. (If the subject is not already a pronoun, it comes first and a pronoun is added after the verb to from questions. E.g. Pierre ...
The second form is missing a question mark so should be: Êtes-vous beau/belle ? i.e. Are you handsome? and cannot be but a question, the first one is just a statement (or a lazy/casual style question). You are handsome[?]
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