The Laplacian matrix of an undirected graph can be written as $M^T M$ with $M$ being the incidence matrix of the graph. This makes the (otherwise tedious) proof of Kirchhoff's theorem into a beautiful application of the Cauchy-Binet formula (and indeed, this is one of the proofs in "Proofs from The Book").
If the graph is directed, $M^T M$ does not work anymore; the diagonal of the resulting matrix contains the total degree of vertices, whereas for Kirchhoff's theorem to work, only the in-degree should appear. Can this approach still be salvaged by a slightly different definition of $M$ that eludes me, or is the "tedious" proof necessary and Cauchy-Binet simply can't be used here?