"are developed" vs "have been developed"

I am not a native english speaker.
I don’t understand the difference between
"the reports are developed "
and “The reports have been developed”
when do we use “reports are developed” and “Report have been developed”
I know the reports are developed - means it describes states.
and reports have been developed - means it describes the action.
But my question is both are action . unless some one completed the report . we can’t use these words.
any comments


The difference, as I see it, is as follows:

‘are developed’ describes the process which usually happens and ‘have been developed’ suggests the action which has now been completed. For example you could be talking about a piece of music and say that this part is played by the tuba in the sense of generally. If you are talking about the music now and you have just heard it, you would say this part has been played by the tuba.