Generating synthetic CT (sCT) from MRI or CBCT plays a crucial role in enabling MRI-only and CBCT-based adaptive radiotherapy, improving treatment precision while reducing patient radiation exposure. To address this task, we adopt a fully 3D Flow Matching (FM) framework, motivated by recent work demonstrating FM's efficiency in producing high-quality images. In our approach, a Gaussian noise volume is transformed into an sCT image by integrating a learned FM velocity field, conditioned on features extracted from the input MRI or CBCT using a lightweight 3D encoder. We evaluated the method on the SynthRAD2025 Challenge benchmark, training separate models for MRI to sCT and CBCT to sCT across three anatomical regions: abdomen, head and neck, and thorax. Validation and testing were performed through the challenge submission system. The results indicate that the method accurately reconstructs global anatomical structures; however, preservation of fine details was limited, primarily due to the relatively low training resolution imposed by memory and runtime constraints. Future work will explore patch-based training and latent-space flow models to improve resolution and local structural fidelity.