From the same directory:
    
      all the .dll files
      the data directory

The Visual C++ redistributables.
You can use any of the methods shown in the
deployment example walkthroughs on the Microsoft site
to ensure that end users have the C++ redistributables.
If you use the application-local option, you need to copy:
    
      msvcp140.dll
      vcruntime140.dll
      vcruntime140_1.dll
    

    Place the DLL files in the directory next to the executable
and the other DLLs, and bundle them together in a zip file.
The resulting structure looks something like this:

    
Release
│   flutter_windows.dll
│   msvcp140.dll
│   my_app.exe
│   vcruntime140.dll
│   vcruntime140_1.dll
│
└───data
│   │   app.so
│   │   icudtl.dat