If your using the two layers with the same image, the layer mask won't help. The bottom image must be different than the top image.
In your screenshot, you have the bottom layer turned off and you have not added any black brush strokes to the layer mask as Mogsy explained.
Here is an example of what Mogsy was referring to..............
Two layers
Top layer is the image of the girl
Bottom layer is filled with red
Top layer has a layer mask with a rounded brush stroke made with the Brush Tool set to black
Here is the result
The black on the layer mask revealed the red layer below it.
This is exactly how you reveal the bottom layer using the Brush Tool. Anywhere you paint in black, the bottom layer will show through.