is there any difference between assigning value to the variable inside of initState or not in Flutter StatefulWidget?

I saw two ways to declare variables with StatefulWidget in many sample codes.

1. initialize variable with value (firstCase)
2. initialize variable without value and assign to value inside of initState (secondCase)

Is there any difference between these?
Or which one would be better code in practice?

class Sample extends StatefulWidget {
  Sample({Key key}) : super(key: key);

  @override
  _SampleState createState() => _SampleState();
}

class _SampleState extends State<Sample> {
  bool firstCase = false;
  bool secondCase;

  @override
  void initState() {
    secondCase = false;
    super.initState();
  }

  @override
  Widget build(BuildContext context) {
    return Container(
      child: child,
    );
  }
}

If you can create initialise your variable directly in the property, do so. It's better for readability (a single place to look for).

The only reason you'll want to use initState is for when you cannot initialise the variable directly from its declaration.

These situations are for the most part:

• your variable depends on widget or context
• it depends on this

For example, if you want to create an AnimationController you'll need to pass it vsync: this. But the following won't compile:

class MyState extends State with SingleTickerProviderStateMixin {
  final myController = AnimationController(
    vsync: this, // compile error, cannot use `this` on initialisers
  );
}

And you'd have to instead write:

class MyState extends State with SingleTickerProviderStateMixin {
  AnimationController myController;

  @override
  void initState() {
    super.initState();
    myController = AnimationController(
      vsync: this, // OK
    );
  }
}

Although note that this specific example will soon change as a future version of Dart will introduce the late keyword, which then allows:

class MyState extends State with SingleTickerProviderStateMixin {
  late final myController = AnimationController(
    vsync: this, // OK, not a compile error this time
  );
}

You may still need initState for variables that depends on widget/context though.