A switching flow source system includes a switching flow apparatus and a source loop and a production loop that are in fluid communication with the switching flow apparatus. In a cooling mode a first heat exchanger, acting as a condenser, is fluidly connected to the source loop and a second heat exchanger, acting as an evaporator, is fluidly connected to the production loop. The switching flow source system can be switched to a heating mode by operating valves within the switching flow apparatus. In the heating mode the first heat exchanger is switched to being fluidly connected to the production loop while the second heat exchanger is switched to being fluidly connected to the source loop.