Certainly it makes a difference whether your writing internal code or code to be used by someone else (or even by yourself, but as a contained unit.) Any code that is going to be used externally should have a well defined/documented interface that you'll want to change as little as possible.
For internal code, depending on the difficulty, you may find it's less work to do things the simple way now, and pay a little penalty later. Of course Murphy's law will ensure that the short term gain will be erased many times over in having to make wide-ranging changes later on where you needed to change a class' internals that you failed to encapsulate.
